The subsidy for company bikes has been adjusted again so that riding a company bike is now even more favorable for the employee. The highest tax authorities have ensured that the assessment basis for the taxable non-cash benefit for private use is now divided into quarters.
For employees who have been using a company bike since January 1, 2019, the assessment basis for the taxable non-cash benefit will be quartered as of January 1, 2020. If an e-bike worth €2,599 previously had to be taxed at €12 (0.5%) for private use via salary, now only €6 (0.25%) is to be taken into account for flat-rate taxation.
The new regulation applies from Jan. 1, 2020, for company bikes first provided since Jan. 1, 2019, until Jan. 1, 2031. However, the change does not apply retroactively to company bikes taxation in calendar year 2019.
In numbers, this means:
| Start of transfer of use before Jan. 1, 2010. | |
|---|---|
| Calculation for the total leasing rate |
|
| Assessment basis = EIA |
€ 2.599 |
| rounded off to the nearest 100 |
€ 2.500 |
| thereof taxable 1% |
€ 25 |
| Start of the transfer of use as of 01.01.2019 | |
|---|---|
| Calculation for 2019 |
|
| halved tax base |
€ 2.599/2 = € 1.299,50 |
| rounded off to the nearest 100 |
€ 1.200 |
| of which taxable 1% |
€ 12 |
| Calculation from 2020 for the remaining term |
|
| one quarter of the assessment basis |
€ 2.599/4 = € 649,75 |
| rounded off to the nearest 100 |
€ 600 |
| of which taxable 1% |
€ 6 |
| Start of the transfer of use as of 01.01.2020 | |
|---|---|
| Calculation from 2020 for the entire term |
|
| one quarter of the tax base |
€ 2.599/4 = € 649,75 |
| rounded off to the nearest 100 |
€ 600 |
| of which taxable 1% |
€ 6 |
Cycling is an environmentally friendly and healthy alternative to driving and is becoming increasingly popular. Cycling to work on a company bike has numerous benefits, both for the individual and for society as a whole. In our article, we list the top three reasons why biking to work is a great option.
The combination of a company bike and a company car offers a practical, environmentally friendly and healthy mobility solution. In our blog article, we will explain the reasons why a company bike is the perfect complement to a company car.
The world of corporate benefits has changed significantly in recent years. In addition to traditional benefits such as health insurance and company pensions, sustainable mobility concepts are becoming increasingly important. A recent Statista study commissioned by Lease a Bike has now shed light on the popularity of company bike leasing as a corporate benefit in medium-sized companies.
en
de
Back to overview
