Determining the professional use of your company car has been possible for some time now according to 3 fixed methods. One of these methods, the semi-fixed-rate method 2, is calculated, among other things, on the basis of commuting for 200 assumed working days. During the COVID pandemic, the many lockdowns resulted in a lot less or almost no commute for employees. As a result, the semi-fixed-rate method was suddenly a lot more disadvantageous for employers. In order to rectify this disadvantage, some relaxations have already been made for calendar year 2020. These are now being extended for the VAT deduction for the 2021 calendar year. Discover below in detail how the scheme works.
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