The monetization of a benefit in kind makes it possible to consider it as an equivalent of salary.
Case of a vehicle of less than 5 years bought 25,000 euros including tax and entrusted to an employee who travels 50,000 kilometers per year including 5,000 privately. The insurance is 1 200 euros and maintenance costs amount to 1 000. The employee spent 1,600 euros on fuel during the year.
The company vehicle is made available to the employee and it can be used during his personal life (unlike the service vehicle). It can therefore be loan program for transportation used by the employee's spouse. However, it will be necessary to register him as a secondary driver on the vehicle insurance.
An employee can completely use his official vehicle during holidays or vacations. But in many companies it is customary for the employee to take charge of the petrol used during weekends or holiday periods. During work periods, it is up to the employee to provide proof of fuel costs to his company. The employer must keep the supporting documents (the same applies to invoices for maintenance costs).
It is normally the employee at fault to pay the fine in the event of a traffic violation. Companies are required by law to disclose the identity of employees who have committed a traffic violation.