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- Title
Fahrzeugüberlassung an Arbeitnehmer zu privaten Zwecken als tauschähnlicher Umsatz.
- Authors
Monfort, Bertrand
- Abstract
The article discusses the Germany Bundesfinanzhof court case dealing with the tax treatment of vehicles provided to employees for private purposes as an exchange-like transaction. The court held that the connection between the provision of a vehicle to an employee of the taxpayer for private purposes and the work performance, which is necessary for taxation, is present in any case if the provision of the vehicle is individually agreed in the employment contract and is actually used.
- Subjects
SAARLAND (Germany); VALUE-added tax; LABOR contracts; CONTRACT employment; JOB performance; FEDERAL courts
- Publication
Umsatzsteuer-Rundschau, 2022, Vol 71, Issue 22, p846
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2022-712204