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- Title
Das Dienstwagen"privileg" – Darstellung, Kritik und Reformoptionen.
- Authors
Steinhoff, Anna Sophia
- Abstract
The article "The Company Car Privilege - Presentation, Criticism, and Reform Options" discusses the current design of company car taxation in Germany. Two methods for determining the assessment basis are presented: lump-sum taxation and valuation based on actual usage. The article highlights points of criticism and discusses various reform options. It emphasizes that the explanations focus on company car taxation for employees and not on taxation for self-employed individuals and business owners. Various regulations for company car taxation are described, and reform proposals are discussed to reduce the privileging of company car users and to incentivize environmentally friendly choices and usage of company cars.
- Subjects
GERMANY; AUTOMOBILE industry; TAXATION; FREELANCERS; REFORMS; VALUATION
- Publication
FinanzRundschau, 2024, Vol 106, Issue 10, p474
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1061003