The cars, motorcycles and mopeds that the employer has assigned to a specific employee to carry out their work and of which the employee is allowed the personal use, contribute to the formation of the employee's income on a flat rate basis. Using the vehicle to go to work is considered mixed use.
For the purposes of determining the value it is important to consider the pollution produced by the car/motorcycle.
A vehicle granted for mixed use (for service and for private use) and must enter the payroll as a benefit calculated as 30% of the amount corresponding
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Web page updated on 17 Mar 2025 14:43