Yes, at least partially.
The taxable benefit consists of two parts:
- The 1% rule on the gross list price applies every month as soon as you are allowed to use the car privately – regardless of whether you use it for commuting. In addition, 0.03% of the gross list price per kilometer is calculated for the commute between your home and workplace.
- 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.