{"id":2276,"date":"2018-12-13T09:26:36","date_gmt":"2018-12-13T08:26:36","guid":{"rendered":"http:\/\/aza.ch.lucius.ch-meta.net\/praxis\/company-cars-private-purposes\/"},"modified":"2023-08-30T11:22:04","modified_gmt":"2023-08-30T09:22:04","slug":"company-cars-private-purposes","status":"publish","type":"praxis","link":"https:\/\/aza.ch\/en\/praxis\/company-cars-private-purposes\/","title":{"rendered":"Company cars for private purposes"},"content":{"rendered":"\n<p>Using a company car for private purposes counts as what is known as <strong>income in kind.<\/strong> Since they form part of the person\u2019s salary, such benefits are usually subject to compulsory OASI contributions up to a certain level. The Compensation Offices estimate this level \u2013 i.e. the income in kind subject to compulsory OASI contributions \u2013 on a case-by-case basis.<\/p>\n\n\n\n<p>In the case of a <strong>company car used for private purposes,<\/strong> the Compensation Offices generally base their calculation on the <strong>assessment made by the tax authority.<\/strong> From this year at the latest, the calculation of the <strong>monthly<\/strong> <strong>income in kind<\/strong> (on which OASI contributions and tax must be paid) is based on a standard rate of <strong>0.9% of the purchase price<\/strong> (excluding VAT).<\/p>\n\n\n\n<p>Special provisions apply to leased vehicles. In such cases, please contact us for further information.<\/p>\n","protected":false},"parent":0,"template":"","tax_bereich":[124],"class_list":["post-2276","praxis","type-praxis","status-publish","hentry","tax_bereich-members"],"acf":[],"_links":{"self":[{"href":"https:\/\/aza.ch\/en\/wp-json\/wp\/v2\/praxis\/2276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aza.ch\/en\/wp-json\/wp\/v2\/praxis"}],"about":[{"href":"https:\/\/aza.ch\/en\/wp-json\/wp\/v2\/types\/praxis"}],"wp:attachment":[{"href":"https:\/\/aza.ch\/en\/wp-json\/wp\/v2\/media?parent=2276"}],"wp:term":[{"taxonomy":"tax_bereich","embeddable":true,"href":"https:\/\/aza.ch\/en\/wp-json\/wp\/v2\/tax_bereich?post=2276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}