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Duration
2h
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Public
Business leaders and HR department members
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Instructor
A legal & mobility expert duo
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Prices

Inter-company:
335€ excl. VAT (-10% for our Legal Pass clients)

Intra-company:
Customized pricing

Upcoming sessions

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Company cars: recent developments and HR perspectives

Between changes in the tax treatment of benefits in kind, the growing adoption of electric vehicles, and ongoing developments in VAT rules, the framework governing company cars is evolving rapidly. In a context where fleet policies are increasingly driven by energy transition objectives and cost optimisation, does the company car still remain a relevant lever for attracting and retaining talent?

This training course provides an overview of the latest developments, helps you assess their tax and social security implications, and highlights the practical consequences for your internal mobility policies.

Icon-duree-formation-couleur.svg
Duration
2h
Icon-public-formation.svg
Public
Business leaders and HR department members
Icon-instructeur-formation.svg
Instructor
A legal & mobility expert duo
Icon-tarif-formation-RH-luxembourg.svg
Prices

Inter-company:
335€ excl. VAT (-10% for our Legal Pass clients)

Intra-company:
Customized pricing

Upcoming sessions

Training objectives

• Identify the different mobility solutions available and understand their HR implications
• Understand how company cars are reflected in payroll processing
• Assess the specific VAT implications of the QM ruling (C-288/19)

Training content

1. Mobility solutions and HR implications

• Company car vs. service vehicle vs. pool car
• Package: salary only vs salary + company car
• Salary sacrifice / mobility budget

2. Income taxation

• General principles of benefits in kind applied to company cars
• Changes to the regime: thresholds and adjusted rates
• What about employee contributions?
• What about purchasing the vehicle at the end of the lease?

3. VAT and the QM ruling

• The 3 conditions for application
• Country of taxation: VAT in the employee’s country of residence
• Payroll impact

4. Attractiveness of mobility policies

• Company cars: still attractive?
• Market practices and challenges
• Alternative mobility solutions

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Your tailor-made training

Meet your needs

To perfectly meet your expectations and the specificities of your company, our training courses can also be tailored and delivered directly on your premises for even more interactivity.