No constitutional violation in excluding commuter discounts when using a company car

A recent decision of the Federal Fiscal Court (GZ RV/5100744/2014 of 30.6.2014) had the question as to whether the Exclusion of the commuter discount Since 1.5.2013 at Employees, those who need a car to travel between their home and workplace Company car is provided, unconstitutional The background to the question is that Commuter with your own car possibly in addition to the traffic settlement amount Also one Commuter allowance or the Euro for commuters can be discontinued while employees with Company car only the Traffic deduction have, but a Benefit in kind for the Company car must be taxed. In the present case, a benefit related to the company car was indeed taxed in the payroll calculation, but at the same time the commuter allowance or the commuter euro was also claimed. This approach was criticized by the Tax office with reference to the legally regulated Exclusion of the commuter discount when providing one Company cars Not recognized for trips between the residence and workplace. The complaint filed against this was forwarded to the BFG for decision without issuing a decision on the complaint.

The BFG sees in the regulations no discrimination, Especially for employees with Company cars as a general rule Lower costs have to bear as an employee with own car. In this context, it is also worth considering that the Benefit in kind only from the Purchase cost of the car measures and the Operating costs (which are usually paid by the employer) Not in the form of an addition to Material value considered will be created. Therefore, there will be created No reasons, a Application to one Legal review or. Regulatory review procedures in accordance with Art. 119 B-VG or Art. 140 B-VG, or to have the provisions in the EStG or in the Value-Added Tax Regulation repealed due to constitutional violation.

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