- The Federal Fiscal Court (BFH) ruled that employee-paid parking space costs do not reduce the taxable benefit from the private use of a company car.
- The provision of a parking space is considered a separate benefit from the use of the company car.
- Only payments made by employees for the actual private use of the company car can reduce the taxable benefit, not payments for parking spaces.
- The BFH overturned a previous decision by the Cologne Fiscal Court that had allowed such a reduction.
Source: blogs.pwc.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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