Dienstfahrrad – Das sollten Sie wissen
Seit 2012 ist der Dienstwagen dem Dienstfahrrad gleichgestellt. Das heißt, Arbeitgeber können ihren Mitarbeitern ein individuelles Fahrrad, E-Bike oder S-Pedelec als Dienstfahrrad anbieten und damit ihre Motivation & Gesundheit steigern. Die Arbeitgeber haben keine Kosten, einen geringen Aufwand und sparen Sozialabgaben.
Die Mitarbeiter müssen nur 1 % des Brutto-Listenpreises als geldwerten Vorteil versteuern und können das Dienstfahrrad uneingeschränkt privat nutzen. Zudem wird das zu versteuernde Bruttoeinkommen um die Leasingrate und den Versicherungsbeitrag gesenkt.
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