The BFH has rejected a plaintiff's appeal against the non-admission of an appeal on points of law as unfounded. According to the case law of the VI Senate of the BFH, prima facie evidence only applies to the fact that a company car provided by the employer for private use is actually used for private purposes. However, the prima facie evidence does not apply to this,
- that a company car from the vehicle fleet is available to the employee for private use at all,
- nor that he is allowed to use one privately.
This „Clarification“ on prima facie evidence must be seen against the background that the recognition of a significant benefit under wage tax law is only justified to the extent that the employer also allows the employee to use the company car privately.
Case law on prima facie evidence in employee cases: According to the case law of the VI Senate on prima facie evidence of private use by an employee, it is a prerequisite that the company car is used by the employer. actually provided for private use becomes. If it is not clear that the employer has provided the employee with a company car for private use, prima facie evidence cannot replace this lack of evidence. The prima facie evidence does not go any further.
Case law on prima facie evidence in the case of shareholder-managing directors: In its case law to date, the BFH has assumed that the private use of a company vehicle provided to the shareholder-managing director by the company is subject to a Prima facie evidence applies. According to general life experience, prima facie evidence suggests that a (sole) shareholder managing director also uses a company car at his disposal for private journeys.
This applies even then, when either no contractual agreement on private use has been concluded or in the managing director's employment contract an explicit ban on private use has been agreed. This applies in particular if the shareholder-managing director does not keep a logbook and has not taken any organizational measures to exclude private use of the vehicle, so that the shareholder-managing director has unrestricted access to the car.
The recognition of a significant advantage under wage tax law, according to which prima facie evidence only exists that a company car provided by the employer for private use is actually used privately, is limited to the case of a company car that is used for private purposes. unauthorized private use of a company car. If a company car is used for private purposes without the company's permission, is a Hidden profit distribution and no wages.