2 job positions / company car / tax optimization design
I would like advice on the following matter:
I am an employee of company "A" and have a company car that is taxed flat-rate. "A" has subsidiaries worldwide. Occasionally, I visit some of them - classic business trips.
Now, in addition to my responsibilities in "A," I am also supposed to take on the same responsibilities for company "B," a subsidiary of "A." My employment contract with "A" will be changed accordingly, but I will not be directly employed by "B." The companies are located hundreds of kilometers apart. I will spend approximately 30% of my working days at "B," the rest at "A" - my residence (with family) is near "A." Accommodation at "B" will likely be covered by hotel rooms.
Questions:
1) Can all visits to "B" be considered as business trips through "A"? "A" would cover all costs.
2) Does "B" represent a second place of work? If so, would 1) not be possible? Would taxation of the distance between "B" and my residence be necessary? If so, can this - and the flat-rate for "A" and my residence - be proportionally reduced per working day?
3) If 1) is not possible and even 2) applies: Would it be advisable to set up a second residence at "B"? How would the vehicle then be taxed? Is it considered a company car?
4) What if I were to receive an employment contract from "B," but only use the vehicle from "A"? Also regarding the company car?
5) Would it be advisable to care for "B" as part of self-employment? Can the company car from "A" be used for this and can travel expenses for "B" be invoiced? What would be tax deductible in this case?
In general: What advice can be given from a tax perspective to minimize the tax burden as much as possible? Daily allowances and similar are not important - covering costs of accommodation, however, is.
I hope I have made myself clear.
Thank you for your response.
