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Employee payments for parking space with employer
If the employee rents a parking space for the company car from the employer, the rent reduces the non-cash benefit from the private use of the company car.
Payments made by the employee for a parking space rented from the employer reduce the non-cash benefit for the use of a company car. In the case of a company that offers its employees the option of renting a parking space near their place of work, the Cologne Tax Court ruled that the parking space rental already reduces the benefit from the company car rental on the income side. This reduction is independent of whether the rent for the parking space is paid voluntarily or is required to fulfill an employment contract clause or to use the vehicle. However, the tax office has lodged an appeal against the decision of the tax court.