Company car benefit – the benefit of car – the information below is based largely on the Tax information on valuation of company car,sv (IN A 2008:26).
According 11 Chapter. 1 § first paragraph of the Income Tax Act (1999:1229), THE, should, among others. benefits and other income received due to services taken up as income, Unless otherwise specified in 8 Chapter. or 11 Chapter. THE.
The rules on the valuation of a company car is available in 61 Chapter. 5-11 And 18, 19 and 19 b §§ IL.
By 22 Chapter. 7 § the IL follows that the sockets in the form of using the car as part of the business to be valued under the same rules.
IN:The General Council:
These general guidelines should also apply to the valuation of the benefit of that for private car use as part of the business.
Car allowance should exist even if a favorable agreement entered into with other than the employer, t.ex. outside rental- or leasing company or another company within the Group, if there is a connection between the contract and the employment. The same applies if a favorable lease- or leases obtained for the car also used for publicity purposes.
Even if the employee is formally owns the car, a car is deemed to exist, t.ex. when
- The car because of employment or contracts acquired on favorable terms, t.ex. by a favorable repurchase agreements that genuinely means that the car could be used in a car with a comparable way
- The employee has acquired the car by their employer without any cash payment and was required to repay only insignificant amounts.
Car benefit should be considered to exist where the employee uses the car for private use in more than minor even though this use has been restricted such. that focused on demand for travel between home and work.
Company car should exist even if the worker hires the car by the employer or otherwise pay for the private use, but the payment is reduced when the benefit. Company car should not be assumed if an employee of a car hire company, or other businesses that regularly hire cars to consumers at market, rent a car on the same terms that apply to consumers.
By car means car, even heavy car with a total weight sited globally3 500 kg , light trucks and similar vehicles that can be used to carry passengers. This also includes mobile homes which are registered as light trucks in the vehicle registry.
The rules for car allowance does not apply to heavy vehicles, buss, Motorcycle, terrain vehicles and others. Vehicle. For such vehicles, the value of private use to the market value of each case. With heavy truck means truck or motor home with a total weight sited globally3 500 kg . By bus means a vehicle with a capacity to carry more than eight persons excluding the driver (ten seating) even if the vehicle is also established for other purposes.
If the taxpayer had the car only to a small extent according to 61 Chapter. 11 § the IL benefits are valued at zero.
IN:The General Council:
The small size should be defined as use in more than ten times.