Accommodation that is a taxable benefit-in-kind
Where the company contracts a rental agreement for a dwelling that is then made available for an employee, the benefit-in-kind is valued at the rental value as it appears in the contract (Public Ruling 2/1990).
When the employer bears the costs of electricity, gas and water, the actually invoiced amounts should constitute a component of the gross salary (Public Ruling 2/1990).
The benefit-in-kind should be valued at the amount
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