- The BMF’s previous legal view is largely confirmed by the BFH ruling of June 30, 2022 (V R 25/21).
- The BFH decided that a taxable transaction exists when private vehicle use by an employee is individually agreed in the employment contract and actually used.
- Such vehicle provision is considered a barter-like transaction and a long-term rental of a means of transport.
- Tax liability arises at the employee’s place of residence according to § 3a Abs. 3 Nr. 2 Satz 3 UStG.
Source: datenbank.nwb.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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