{"hero":{"kostenLabel":"The company car costs you","kostenHint":"net a month, {jahr} a year","sachbezugLabel":"Benefit in kind","sachbezugHint":"a month, of which you pay {pct}","sachbezugHintNull":"a month, no benefit"},"klasse":{"ev0":"Electric car (0 g CO2): no benefit in {year}","ev":"Electric car (0 g CO2): {rate}, at most {max}","ohneCo2":"No CO2 value: {rate}, at most {max}","unter":"{co2} g/km within the limit of {grenze} g/km ({norm}, {ez}): {rate}, at most {max}","ueber":"{co2} g/km above the limit of {grenze} g/km ({norm}, {ez}): {rate}, at most {max}","ez":"first registered {year}","ezVor":"first registered before {year}","ezVorApril":"first registered January to March {year}","ezErsatz":"first registered {ez}, {year} limit assumed"},"card":{"title":"Your company car {year}","empty":"No company car entered. You can switch it on under Options.","kosten":"Acquisition cost","voll":"{rate} of {basis} acquisition cost","halb":"Half value, at most {km} km private","fahrtenbuchGilt":"Logbook: {km} km × {satz}","laufend":"Running cost contribution","deckelGreift":"Cap of {deckel} applies","sachbezug":"Benefit per month","ev0":"Electric car: no benefit in {year}","kostet":"Costs you net a month","infoTitle":"How this card works","infoOrder":"The order is set by § 4 (7): a one-off contribution first reduces the acquisition cost, a running one comes off the computed value, and only then does the cap apply. Fuel you pay yourself does not reduce the benefit.","infoNetto":"The benefit is not paid out. It raises the base for social insurance and wage tax, and those come off the cash salary. What is missing is your net without the car minus your net with it, both from the same calculation.","glossarLink":"Benefit in kind","vollEinmal":"{rate} of {basis} (acquisition cost after a {einmal} one-off contribution)","sachbezugDeckel":"Benefit per month, cap of {deckel} does not apply","legendSachbezug":"Benefit","legendSv":"SV on it","legendLst":"Wage tax on it"},"chart":{"title":"Benefit by acquisition cost {year}","halb":", half value","ab":"from {year}","ev":"Electric {wann}, {rate}{halb}","evFrei":"Electric {wann}, no benefit","ueber":"{rate}, above {grenze} g/km{halb}","unter":"{rate}, up to {grenze} g/km{halb}","infoTitle":"Benefit per month by acquisition cost","infoBody":"The benefit grows with the price until the cap applies. From there the line stays flat: at {rateHoch} from {knickHoch}, at {rateNiedrig} from {knickNiedrig}.","infoHalb":"With the half value both the value and the cap are halved; the bend stays at the same price.","infoMarker":"Without a logbook or cost contribution. The dot marks your car's class at the nearest price step."},"co2":{"title":"CO2 limit by year of first registration","colJahr":"First registered","colGrenze":"CO2 limit","colNorm":"Test cycle","vorApril":"January to March","abApril":"from April","bis":"up to {year}","ab":"from {year}","span":"{von} to {bis}"},"ev":{"title":"Electric company car, year by year","colJahr":"Year","colSatz":"Rate","colMax":"Cap","colWert":"At {kosten}","ab":"from {year}"},"explainer":{"title":"How the company car benefit is worked out","body1":"A company car you may also use privately is a [benefit in kind](steuer/sachbezug): an advantage from the employment that is not paid out but, like salary, attracts social insurance and wage tax. Its amount is set by § 4 of the Sachbezugswerteverordnung: a percentage of the acquisition cost a month, depending on the car's CO2 value and the limit of the year of its first registration, with a cap. If you drive at most half the distance privately, half the value applies, and a cost contribution to the employer reduces it.","body2":"An employer parking space is a separate benefit of {parkplatz} a month, but only where parking on public streets is charged (§ 4a).","body3":"Charging at the employer is no benefit in kind. When the employer refunds home charging, that is tax-free if the charged amount is proven to belong to this car, up to the BMF electricity price{preis}. A charging point paid by the employer is tax-free up to {station} (§ 4c).","preis":" ({year}: {cent} cents per kWh)","preisVorjahr":" ({year}: {cent} cents per kWh; the {next} price is published by 30 November of the year before)","bodyEv":"An electric car with 0 g CO2/km has a rate of its own (§ 4 (1) Z 3), also when it was provided before and also when pay above the collective agreement is converted. How it develops year by year is in the table below, computed with your car’s acquisition cost, without the half value or a contribution.","bodyGrenze":"Up to the limit {rateNiedrig} applies, at most {maxNiedrig} a month, above it {rate}, at most {max} ({year}). The limit stays with the car for life, also as a used car. A first registration before {bis} takes the same limit as {bis}, {alt} g/km. Each year’s limit is in the table below."},"faq":{"title":"Frequently asked questions on the company car","q":{"berechnen":"How do I work out the benefit for my company car?","eAuto":"Is an electric company car still worth it {wann}?","co2":"Which CO2 limit applies to my company car?","gebraucht":"What applies to a used company car?","fahrtenbuch":"Is a logbook worth keeping?"},"a":{"berechnen":"First the CO2 value from the registration certificate is held against the limit of the year of first registration (for {year}: {grenze} g/km {norm}). Up to the limit it is {rateNiedrig} of the acquisition cost including VAT and NoVA a month, at most {maxNiedrig}; above it or without a CO2 value {rate}, at most {max}. With at most {km} km of private driving a month half applies, with half the cap. A running contribution comes off before the cap applies, a one-off one first reduces the acquisition cost. A car costing {kosten} thus comes to {wertN} or {wertH} a month. The framework is explained under [benefit in kind](steuer/sachbezug) in the glossary.","eAuto":"{bisher}For tax it remains the cheapest company car after that too. In {year} an electric car costing {kosten} carries a benefit of {wertEv} a month ({rateEv}, at most {maxEv}), a combustion car at the same price {wertN} up to the CO2 limit or {wertH} above it. At the median salary of {brutto} gross (Vienna) that is {nEv} less net a month against {nN} or {nH}.{stufe}","co2":"The limit of the year in which the car was first registered, not that of the current year. It stays with the car as a used car too. For a first registration in {year} it is {grenze} g/km under {norm}. A value exactly at the limit still gets the lower rate; without a CO2 value on the registration certificate the higher one applies.{vorApril} Each year's limit is in the table above.","gebraucht":"What counts is the list price and the CO2 limit at the time of first registration, not the price paid for the used car. Optional extras are left out of the list price. Instead of the list price, the proven actual acquisition cost of the first purchase may be used, including extras and discounts (§ 4 (4)). In the calculator, enter that amount as the acquisition cost along with the year of first registration. For a leased car the acquisition cost behind the leasing rate counts (§ 4 (5)).","fahrtenbuch":"For the half value you need proof anyway that you drive at most {km} km privately a month on the yearly average, and a logbook is the usual proof. Beyond that it only pays with very little private driving: then {satzNiedrig} (car at {rateNiedrig}) or {satz} (car at {rate}) per private kilometre applies, but only if that is more than half below the half value (§ 4 (3)). For a car costing {kosten} that holds up to {kmN} private km a month (half value {halbN}), at {rate} up to {kmH} km ({halbH}). The logbook has to record every trip without gaps."},"evAb":"from {year}","evBisher":"Until the end of {year} an electric company car carries no benefit at all. ","evStufe":" From {year} the rate rises to {rate}, at most {max}, {wert} a month for the same car. Still below the combustion car.","co2VorApril":" First registrations up to March {year} keep a limit under {norm}, most recently {grenze} g/km."},"sources":{"verordnung":"Sachbezugswerteverordnung §§ 4, 4a, 4c and 8 (BGBl. II Nr. 416/2001, § 4 last amended by BGBl. II Nr. 272/2026, RIS)","verordnungContext":"Benefit in kind","alt":"§ 4 (1) as amended by BGBl. II Nr. 395/2015","altContext":"First registrations before April 2020","estg":"§ 15 (2) and § 33 EStG 1988","asvg":"§ 49 (1) ASVG","werte":"{year} contribution values (Dachverband der Sozialversicherungsträger)","netto":"Net"},"sourcesNote":"Net pay with the same engine as the gross-to-net calculator, checked against the BMF gross-to-net calculator."}