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

Access More Questions

Under the Austrian Non-Cash Benefit Regulation (Sachbezugswerteverordnung), what is the standard monthly Sachbezug for private use of an employer-provided Company Car (Firmen-PKW) with CO2 emissions exceeding the statutory emission threshold?

2.0% of the actual gross acquisition cost (including VAT and NoVA), capped at a maximum of €960 per month (or 1.0% / max €480 for half Sachbezug if private mileage ≤ 6,000 km/year) 1.5% capped at €720 per month regardless of emissions 5.0% capped at €2,500 per month Zero Sachbezug for all internal combustion engine vehicles

Correct Answer:

2.0% of the actual gross acquisition cost (including VAT and NoVA), capped at a maximum of €960 per month (or 1.0% / max €480 for half Sachbezug if private mileage ≤ 6,000 km/year)

Access more questions from this quiz

Continue to Personalverrechnerprüfung Practice Questions - Austria Fachprüfung für den Beruf des Personalverrechners (BiBuG 2014) Exam for more practice questions and the full quiz experience.

Access More Questions