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Second residence - Taxation of company car

May 5, 2010 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

Situation:

My center of life (wife and child) as well as our own home are about 200km away from my employer. My average work week looks as follows:
2 days of home office, 2 days at the employer's office, 1 day of travel.
When I am at the employer's office, I stay in a hotel that the employer pays for. I have a company car for private use. Now it's about the taxable benefit for private trips between home and workplace. My plan is to register a second home in a hotel and I still have questions here:
1. Can the second home be in a hotel?
2. Will the employer then only have to consider the 0.03% for the distance between the second home and the workplace as a taxable benefit?
3. Do I have to enter into a permanent rental agreement with the hotel?
4. Does the hotel have to keep the room for me permanently, or is it enough if I can prove through overnight bills that I have slept there about 2-3 times a month?
5. Is the employer allowed to continue paying for the room?
6. Are there any other requirements regarding the second home (mailbox, etc.)?

Thank you.

Dipl.BW/SB Ulrich Stiller

Dear Seeker,

Thank you for your inquiry, which I would like to summarize and answer based on your information and taking into account your commitment for 6 questions as follows:

Question 1

In principle, a hotel at the workplace can also be recognized within the scope of a double household management, even if it involves occasional hotel stays.

Question 2

In principle, you have 2 apartments. The pecuniary benefit is to be calculated at 0.03% of the domestic list price for the distance kilometers to the CLOSER located apartment. For each trip to the more distant apartment, an additional benefit of 0.002% of the domestic list price for each distance kilometer beyond the distance to the closer residence must be taken into account.

Question 3

no

Question 4: It is sufficient if you provide evidence of the hotel stay with a receipt.

Question 5: Yes, that is possible.

Question 6:

You must actually live in the hotel at the workplace or have a second residence there.

Please understand that I cannot provide a more detailed answer, as your commitment does not allow for it.

Best regards,

Ulrich Stiller
Tax consultant / Graduate in Business Administration