Prithviraj Mysore Mallige

surcharge for trips between home and work only for actual use

If the intrinsic value of private use of company cars typing with the 1 - taxed% rule , then the amount thus calculated is increased by 0.03% per month of the list price for each distance in kilometers between home and work, if the vehicle can also be used for that. The Bundesfinanzhof (BFH) confirmed three judgments of its case in April 09/22/2010 2008, namely that these 0,03 -% reward scheme and so far only applies, as the service car was actually used for such trips

. had

While the tax office in the decided cases based on a non-application letter from the tax authorities not applied in the case of BFH of April 2008 and recognized instead as revenue on a monthly basis 0.03% of the gross list price of the vehicle for any distance in kilometers between home and work , took account of the BFH, like the lower court, the contract only on the number of actual between home and work trips made and found his way to correspondingly lower surcharges.

Note: The reaction of the Financial management to the jury is still out.