Promotes health and protects the environment: Employers are increasingly providing their employees with a company bike instead of a company car. It also has tax benefits.
Berlin – Employees who receive a company bike in addition to their wages do not have to pay tax on their private use. “The tax exemption applies until the end of 2030,” says Daniela Karbe-Gessler from the Taxpayers’ Association.
It doesn’t even depend on the extent of private or professional use. Important for this: the employee must get the company bike in addition to the wages owed – as an extra to the salary, so to speak. The originally agreed salary must therefore not be reduced. “For this purpose, the provision of the company bike should ideally be agreed separately in a separate contract or at least in the employment contract,” advises Karbe-Gessler.
E-bikes also fall under this regulation. Exceptions to this are bikes whose motor supports a speed of more than 25 kilometers per hour. They are subject to compulsory insurance and count as vehicles. Therefore, they are subject to the taxation of e-vehicles.
In practice, the tax-free provision of the company bike in addition to the wages that are already owed is rather the exception. According to the taxpayers’ association, the variant of deferred compensation is more widespread.
An employer leases the bike from an appropriate provider, the employee waives gross wages in the amount of the leasing rate for the duration of the bike rental. The tax exemption does not apply here. Nevertheless, this case is tax-advantaged. Employees who also use the bike privately only have to pay tax on 0.25 percent of the list price as a benefit in kind. By 2018 it was 1 percent. dpa