Yes, if you use the JobAuto to commute to work, the commute must be taxed. Similar to a traditional company car, the 0.03% rule applies. This means that for each kilometer of the one-way distance between your home and workplace, 0.03% of the vehicle’s gross list price is taxed monthly. For electric cars and plug-in hybrids, a reduced tax rate applies (0.25% / 0.5%), resulting in a lower tax burden.
Note: Those with a purely remote work contract generally do not pay the 0.03% component – because without a fixed workplace, there is no commute to be taxed.