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Turnover tax for company cars in Germany

Since July 1st, 2013, the guidelines concerning turnover tax in the EU has changed. The guideline states that for the rental of means of transport for more than thirty days to those who are not entrepreneurs, the place of rental is the place of residence of the lessee.

The standpoint of the German Ministry of Finance is that the provision of a company car to an employee should be regarded a long-term rental (> 30 days) if the employee is also permitted to use the automobile for private purposes. As a result, all employers with an employee in Germany on their payroll must pay turnover tax, and further, must register for German turnover tax and file a yearly return, if they provide the employee with a company car.

For further information we kindly refer you to our tax & legal department.

Source: STRICK – Rechtsanwälte & Steuerberater (2017)

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