Müller Prime Immobilien Treuhand

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Private use of company vehicles: The 0.9% rule and what must appear on the salary certificate

Any employer or employee who uses a company vehicle for private purposes must declare this benefit correctly on the salary certificate. The rules are clear — but in practice they are frequently applied incorrectly or ignored entirely. Errors in the private-use declaration can be costly in a tax audit: for the employee as additional taxable income, and for the employer as a subsequent AHV contribution demand.

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