4.2 Company Car

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4.2 Company car | Austria

Austria

The provision of a company-owned vehicle for private purposes results in a monthly benefit-in-kind valued at the lower of:

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•�� a percentage of the acquisition cost including VAT, and
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•�� a monthly cap per month

The percentage and the cap depend on the CO² emissions at the date the car was first registered.

CO² emissions	Percentage of acquisition cost including VAT	Maximum monthly benefit
Above 141 g/km	2%	EUR 960
Up to 141g/km for car first registered in 2020*	1.5%	EUR 720

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2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

1.3.1 Monthly filings

Introduction

6.1.3 Employer has no place of business in jurisdiction

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4.2 Company car

4.2 Company car | Austria

Austria

2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

1.3.1 Monthly filings

Introduction

6.1.3 Employer has no place of business in jurisdiction

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

6.3.1 Employees with an overseas employer (secondees)

12. Checklist for employers

2.3.3 Danish Hydrocarbon Tax

5.3.1 Short term business visitors

6.2 Double tax relief

2.3.1 Labour market contributions (am-bidrag)

7.3 Relocation costs

3.7.2 Sick pay

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

6.1.2 Reciprocal agreements

3.3 Participatory bonus

1.4.2 Employee leaving indemnity (TFR)

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4.2 Company car

4.2 Company car | Austria

Austria

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