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Module 122 min2502 wordsFree — no account

The company car: list price, commute and logbook

A way to check what has landed — no marks, no account · 1 section · 361 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

Which price is the basis of the 1 percent rule?

Question 2 of 6

Question 2 of 6

An employee drives a company car with a 40,000 euro list price and lives 10 kilometres from the first place of work. What is the monthly commuting add-on?

Question 3 of 6

Question 3 of 6

A fully electric car with a gross list price of 95,000 euros is acquired in 2026. What share of the list price is taken?

Question 4 of 6

Question 4 of 6

A plug-in hybrid acquired in 2026 emits 60 grams of carbon dioxide per kilometre and has an electric range of 70 kilometres. What applies?

Question 5 of 6

Question 5 of 6

What does valuation at actual cost require?

Question 6 of 6

Question 6 of 6

Under what condition does a business owner value private use of a business vehicle under the 1 percent rule?

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.