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Avoid the tax trap: Important aspects of vehicle declaration in fleet management


In fleet management, there are certain tax aspects that companies should pay attention to in order to avoid potential tax traps. The declaration of the business vehicle on the salary statement as well as the correct recording of journeys play a decisive role. In this article, we explain important information on how to easily fulfil your tax obligations.

The declaration of the company vehicle on the salary statement

Companies are legally obliged to declare the company vehicle on the salary statement. It should be noted that an official business vehicle is also considered a salary component. In order to comply with the legal requirements, 0.9% of the net purchase price of the vehicle should be declared each month. However, it is important to ensure that the declared amount is at least CHF 150 per month. This amount is deducted directly from the employee’s salary each month.

The recording of journeys and the proof of business and private journeys

According to the legal regulations, companies must provide the travel records and proof of business and private journeys at the request of the tax office. There are various ways to record the journeys, including:

Driver’s logbook: a driver’s logbook, which is kept by hand, allows for the manual recording of kilometres driven and travel purposes. It is important that the logbook is kept carefully and without gaps.

App-based recording: A physical adapter on the vehicle that automatically records journeys via an app offers a convenient and accurate method of recording journeys. The app automatically records the kilometres driven and stores the relevant information – keyword telematics: you can read the exciting blog post about this here.

Hardware-free solution: An alternative option is to record the journeys in an app using the vehicle’s chassis number. This does not require any additional hardware. The employees have to enter the journeys manually in the app and provide the required information.

3 Common mistakes in both declarations and how to avoid them

When dealing with the declaration of business vehicles and journey recording, mistakes often occur that should be avoided. These include:

1)Insufficient proof of journeys:

Employees should be aware that they are obliged to provide proof of their journeys at the request of the tax office. It is important to ensure that all business and private journeys are properly recorded and documented.

2)Lack of knowledge of obligations:

It happens that employees are not sufficiently informed and are not aware of the tax obligations regarding travel records. Companies should regularly inform their employees about their responsibilities and the need for correct proof.

3)Lack of clarity from the employer:

Sometimes employers are unsure about how to properly handle the declaration of the business vehicle. It is advisable to consult tax experts or fleet management professionals for support and advice on the correct procedure.

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