For a benefit that the taxpayer had during only part of the year, the value of 61 Chapter. 9 § second paragraph of the Income Tax Act (1999:1229) be reduced by one-twelfth for each full calendar month that he has not had the benefit.
IN:The General Council:
If the employee during a month used different cars should benefit value is calculated after the car that the employee disposed longest. If cars with different benefit values used as long in a month, should benefit value is calculated as the average of the cars benefit values.
An average value may also be used for income tax purposes if the employee is often exchanged between different company cars during the year, such as. may occur in carpooling or for employees at car dealers. This should be applied at least ten bilbyten fairly evenly distributed throughout the year. Such an average value can also be used in the calculation of tax deductions and employer contributions on the basis of calculation
- Refers to any workplace where there is a car sharing within the company (Group-wide car sharing should not be accepted)
- Shows that all the cars included in the carpool used for private journeys of employees participating in the carpool
- Adjusted whenever a change has taken place of the cars involved in the carpool.