BFH Rules: No Constitutional Concerns Regarding the 1%- Rule
GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London grprainer.com/en explain: In its judgment of 13 December 2012 (VI R 51/11, DB0581148), the Federal Finance Court of Germany clarified a few matters with respect to the 1%- rule in appraising an advantage from the private use of a company car.
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