Change to the service bike – this must be observed

Two variants

There are two variants of how an employee can be given a company bike from the employer. First of all, it is important to clarify whether the service bike can also be used by the employee for private purposes. If so, it is a wages or a salary extremist in the form of a non-cash reference, as reported by the Schleswig-Holstein Lawyers’ Chamber. There are two ways of making an employer available. In the first variant, the employer leaves the employee the wheel as a salary conversion. The service bike then represents part of the salary in the form of a monetary benefit as a non -fiction, which is taxable for the employee. Here, however, there has been a tax discount since the beginning of 2020, through which you only have to tax a quarter of the gross list price as a monetary advantage. This also applies to e-bikes as long as they run as a bike. In the second variant, the employee receives the wheel in addition to the regular wages. The employee will drive tax -free by the end of 2030, provided the employer will take part in the running costs, for example in the form of repair expenses or insurance fees.

Only limited liability in the event of official use

It is important to note that ordinary signs of wear are excluded from liability for a service bike. If damage occurs, the liability question depends on whether it arose during operational or private use. If the wheel is used for business, employees are only liable to a limited extent. In the event of slight negligence, they are not liable at all, with medium negligence they are generally liable for a proportionate and in the event of gross negligence. If damage has occurred during private use, liability may already exist if the owner has acted slightly negligently. In general, the employees are responsible for the bicycle. If repairs are incurred, they must be communicated to the employer and approved before the repair.

Editor finance.net