The professional use of your company car can be determined for some time now according to 3 well-defined methods. One of them, the semi-flat-rate method 2, is based on a home-to-work journey of 200 assumed working days. However, the COVID pandemic and teleworking have had the effect of reducing or even canceling employee travel. The semi-flat-rate method therefore proved to be very disadvantageous for employers. In order to remedy this drawback, certain tolerances had already been introduced for the calendar year 2020. Here they are now extended for the deduction of VAT for the calendar year 2021.
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