BFH: Transfer of vehicle to staff for private purposes as a transaction similar to an exchange

Transfer of vehicle to staff for private purposes as a transaction similar to an exchange BFH, ruling of 30 June 2022, VR 25/21

The BFH holds to its opinion that the transfer of a vehicle to staff for private purpose must be classified as a transaction similar to an exchange. The direct connection between the vehicle transfer to the staff of the company for private purposes and the (partial) performance of a job necessary for a transaction subject to VAT exists in any case if the vehicle transfer is agreed in the contract of employment and is actually availed of.

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