If you do it right, for the employer, as well as no cost and the employees have the possibility to purchase low cost with a high quality Bicycle. By the way you are doing then of his health and the Good of the environment. So, what are you waiting for?
Therefore, the service bike for employers and employees
service Bicycle instead of salary increase: worth So that the employer wage saves costs. Besides, he can enjoy a healthier and more motivated employees and less downtime. Not to forget the image of profit, because service bicycles create a positive external effect (keyword: environment). About the author
Annika Haucke attorney-at-law and technical editor for the felix1.de AG tax consulting company. After her law degree she was admitted in 2014 as a lawyer. Since then, she regularly writes articles on tax law issues.
The workers do not need to buy, however, even an expensive bike. Parking fees and fuel costs, the car stays in the Garage at home. The lease rates or other equity holdings, he pays comfortably on his monthly payroll. Maintenance and insurance costs of the employer usually, in the event of damage or theft, there is a replacement. Best offer on BestCheck.de
lease or purchase? You have to come concerns
in order for the workers to service the bike, have to get the employer and to the employee.
The "Get" the employer selects whether or not he buys the bike or least. In doing so, he must consider the different tax consequences: So, you can write off the purchase the purchase price is only about seven years. A Bicycle that costs 2800 Euro, reduces only in the amount of 400 euros a year profit. The running costs may deduct expenses of the employer but immediately as the operation. This includes repairs, maintenance, insurance, battery replacement, etc.
in Contrast, the lease, the current Rates of expenditure immediately as the operating profit can be deducted with the effect of reducing, if and to the extent the employer bears the Rates. In addition, no financing through the Leasing of the gaps and the equity ratio is not deteriorated.
if you agree to each of the leasing installments is wearing to what extent, the employer and the employee. It is important that a contribution of the employee from the gross salary will be deducted. For the corresponding amount to the employer and the employee save payroll taxes and social insurance.
tip: Fortunately, there are various providers that offer leasing models for service bikes. However, the offers are designed in very different ways. Here is a look in the providers list, compiled by the tax consulting company felix1.de in your "best practice guide service bike" is worth it.
The agreement on the Provision of: Have you thought of everything?
After the employer has purchased the bike, he must leave it to the workers to use. A written cession agreement was concluded, in which the following regulated should be: the model of the bike, the participation of the employee to the lease payments, what is the cost of the employer, Return policy, etc.
So that nothing is forgotten, takes on the corresponding model contracts, which are individually adapted to the own needs. Here, too, the practice offers guide service bike felix1.de support.
Like the workers in the service Bicycle
must be taxed Regardless of whether the employer buys the bike, financed or leases: For the taxation of the private use, the same rules always apply.
As in the service cart can also be used on the 1-percent-method. The basis for the calculation of the recommended retail price including VAT. The amount is rounded down to full € 100. The employee is taxed on a monthly basis 1 percent.
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example: The suggested retail price for the bike is located at 2869 Euro including VAT. The rounded 2800 Euro. The workers are taxed a percentage on a monthly basis, so 28 euros.
The 1-percent-method convinces by its simplicity. Theoretically, the possibility to keep a logbook and to determine the actual cost of private use is even when you service the bike. Unlike the company car, the calculation of each of the trips is connected with considerable difficulties. Which bike has an odometer? And it should really be every little journey is recorded, also to the bakery around the corner. It makes a lot of effort. And if the IRS accepts the records, is not safe. On the other hand, only an insignificant Savings then maybe. Therefore, the drive method for the service bike is not a very clear recommendation!
tip: When you service the trips from home to work, with an additional 0.03% per kilometre will be taxed the car. Service bicycles are exempt, it is a percentage, therefore, the monthly, no matter how many kilometres you travel for work or private.
but it also applies to service bicycles: their journeys to and from work, you may drop the flat rate of € 0.30 per kilometre per year.
for example, At a distance of ten km from the apartment to work, you can make at 220 working days as a flat-rate distance allowance € 660 tax-deductible.
The taxation of the price advantage,
After some confusion the BMF is now clear: the Leasing company of the employee’s Bicycle after the end of the leasing time-effective to purchase, an additional monetary advantage. Also, it must be taxed.
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The leasing provider have pressed in the past, like in front of it, on this "Detail", and instead a significant higher advantage over the purchase of a lottery. This is now The provider to go to now more transparent and offer a remedy. To save the workers of this tax, taxable lease provider, the price advantage of a flat rate of 30 %, and demand in return a higher price. This must neither employers nor employees, to the taxation.
Important: The lessee should previously, the workers, hats in the leasing contract expressly provides for the possibility of purchase. Because the contract is now closed with the employer and this is also the lessee. In the case of a purchase option of the employer, the risk that the tax office does not recognise the service the Bicycle model and the tax benefits will be lost.
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if Anyone would like to know more, in the updated practice Advisor felix1.de detailed information about the taxation of the service Bicycle.
check list: you must take particular care to check whether you ride as an employer with the purchase, financing or lease of a service, Bicycle better.Tax the case of a favourable purchase, after the end of the lease With purchase options of workers is lost to the lessee and the tax advantage of the service bike.Workers of the lessee and the tax advantages disappear.The lease contract should be linked to the employment relationship. This ends the Bicycle must be returned.You decide in the case of the taxation of the monetary benefit values for the simple and convenient 1-%method.Conclusion: eyes on the choice of the provider
A Bicycle is really a fine thing, for both workers and for employers advantages – if you know how to do everything right. Small errors can lead to the fact that the tax office recognises the Bicycle model.
eyes on also in the choice of the provider. In the case of Comparative calculations so some of the tax burden "," what can reduce at the end of the tax advantage.
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