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<h3>Annual salary statement: benefit in kind motor vehicle</h3>
<div>The following changes were made when requesting the data from the motor vehicle management of the FIAC:<br></div><ul><li>If several vehicles are assigned to an employee in the motor vehicle management at the date (31.12. If several vehicles are only assigned to an employee, the sum of the acquisition costs of all vehicles is taken over. If there are different percentages for the benefit in kind (e.g. 0% for the e-motor veh. and 2% for the crem.), several checkmarks are set. The flag of the benefit in kind refers to all vehicles assigned in the calendar year, not just the ones assigned on the date.<br><br></li><li>If at least one of the pool vehicles has been assigned to an employee in the motor vehicle management at the specified date, the average is taken from the purchase costs of the pool vehicles. A vehicle is considered a pool vehicle if it is assigned to more than one employee at the specified date (31.12. If several different benefit in kind percentages are used for the pool vehicles, the check mark is set to "average value". Individual percentages are not ticked.<br><br></li><li>If one or more vehicles are exclusively assigned to an employee on the cut-off date 31.12 and one or more pool vehicles are also added at the same time, the sum of the acquisition costs of the personally assigned vehicles and the average of the acquisition costs of the pool vehicles is added up. The check mark "average value" is set if several percentages are used.<br><br></li><li>If only exactly one vehicle has been assigned to an employee on the cut-off date 31.12 personally, the acquisition value of this vehicle is (as before) transferred. The marking of the benefit in kind percentage refers (also as before) to all vehicles assigned in the calendar year, not only to the vehicles assigned on the cut-off date.<br><br></li><li>When checking whether a vehicle is relevant to the respective employee, the flag "In kind" from the employee assignment of the motor vehicle management is also used. If "No benefit in kind" is set there for the respective employee (no private use), no data is transferred from the vehicle. If other employees use a vehicle like this, it is also considered a pool vehicle if the other employees have set "No benefit in kind" (no private use by this): even if the motor vehicle is only used by other employees for business purposes, it is used as a pool vehicle because it must be shared with other employees and the employee cannot use it alone.</li></ul><div><br></div>
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