Taxation of company cars for home office and workplace
Good day,
The following scenario:
I will start a new job on 1.1.2018, where I will be provided with a company car for private use. The car will have a list price of 50,000 euros. With the 1% taxation, this results in a flat-rate taxable benefit of 500 euros per month. Additionally, trips between my residence and the workplace should also be taxed, either at 0.03% or 0.02% of the list price per kilometer if the workplace is visited less than 15 days per month.
Now, the unclear part. My place of residence is about 400km away from the workplace. In my employment contract, it will state: The official workplace is the home office and the location of the workplace.
However, I will not be there daily, but will also travel and work in the home office. As an example of a typical week, Monday in the home office, Tuesday to Thursday at the workplace, and Friday at home or on a business trip. At the workplace, I will also have an apartment and claim double household expenses.
Now the question: How will the car be treated in this situation? Is the trip from the home office to the workplace considered a private or business trip, and can the commuting expenses still be claimed? How can the additional taxation be completely avoided?
