Personalverrechnerprüfung Practice Questions - Austria Fachprüfung Für Den Beruf Des Personalverrechners (BiBuG 2014) Exam

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What is the statutory Sachbezug value for private use of an employer-provided Pure Electric Vehicle (Elektro-PKW / BEV with 0 g CO2 emissions)?

0.0% (completely tax-exempt and social-security-exempt Sachbezug = €0) 1.5% capped at €720 per month 2.0% capped at €960 per month A flat €250 per month

Correct Answer:

0.0% (completely tax-exempt and social-security-exempt Sachbezug = €0)

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