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.

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9.7.2 Civil contracts

5.2 Employee registration

1.3.1 Monthly filings

6.1.3 Employer has no place of business in jurisdiction

4.2 Company car

4.4 Car allowance

6.3.1 Employees with an overseas employer (secondees)

4.12 Beneficial loans

5.3.1 Short term business visitors

4.4 Interest-free loans

2.2 Social security contributions

8.2 Appeals process

1.2 How are filings done?

3.7.3 Sale of shares

3.7.7 Occasional leave

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

2.1.1 Tax deduction cards

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

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4.2 Company car

4.2 Company car | Austria

Austria

9.7.2 Civil contracts

5.2 Employee registration

1.3.1 Monthly filings

6.1.3 Employer has no place of business in jurisdiction

4.2 Company car

4.4 Car allowance

6.3.1 Employees with an overseas employer (secondees)

4.12 Beneficial loans

5.3.1 Short term business visitors

4.4 Interest-free loans

2.2 Social security contributions

8.2 Appeals process

1.2 How are filings done?

3.7.3 Sale of shares

3.7.7 Occasional leave

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

2.1.1 Tax deduction cards

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

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4.2 Company car

4.2 Company car | Austria

Austria

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT