The price of a fringe benefit for enabling the use of an automobile in the ownership or possession of the employer for activities not related to employment or service duties or to the employer’s business is:

• 1.96 euros per month for a new car (for an engine power unit kW)
• in the case of a car older than five years, the price of a fringe benefit is 1.47 euros for an engine power unit (kW).

The motor power (kW) of a passenger car can be found in the motor register of the Transport Administration or in the passenger car registration certificate (technical passport).

In the case of hybrid passenger cars, the basis is the maximum power (kW) of the internal combustion engine stated in the motor register of the Transport Administration or in the technical passport.

In the case of electric and gas-powered cars, the basis is the maximum power (kW) of the internal combustion engine stated in the motor register of the Transport Administration or in the technical passport.

The price of the fringe benefit can also be calculated on a kilowatt basis for a van (category N1 vehicle) which the employer allows to use for private driving.