Onder 7.10 Parket bij de Hoge Raad 14 maart 2017

If the car is not used for private purposes for a whole month, the related benefit (i.e. the 1%) does not apply to that month. If a company car is used for private purposes for up to 5 days per month, the imputed income is 0.001% of the list price for each privately driven kilometre instead of 1% of the list price. In addition, a taxable benefit in kind of 0.03% of the list price per kilometre of the distance between home and work (one way) per month is subject to wage tax withholding (or must be declared in the absence of wage tax withholding, e.g. if the employee is employed by a foreign employer without a branch office or permanent agent in Germany) in respect of commuting between home and work. In addition, a flat rate of 0.002% of the list price per kilometre between home and work is used to evaluate the benefit of using the company car for home leave purposes in the framework of maintaining a double household in excess of one home leave per week. The employee is entitled to claim a lump-sum deduction per kilometre if flat-rate taxation does not apply (see reimbursement of commuting expenses above).

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