As of January 1, 2022, the flat rate for the taxation of private use of business vehicles will be increased from 0.8% to 0.9%

As of January 1, 2022, the flat rate for the taxation of private use of business vehicles will be increased from 0.8% to 0.9% for direct federal tax (new Art. 5a, Paragraph 2 of the Ordinance of February 10, 1993 of the FDF on the deduction of professional costs as a dependent employee Employed with direct federal tax [occupational costs ordinance]).
Please note that against this background, the flat rate of 0.9% must also be applied to VAT from January 1, 2022 (see VAT Info 08 , Section 3.4.3.2).