Test yourself Question 1 of 6 Question 1 of 6
How is the value of goods the company makes and sells to an employee measured?
At the retail price, always At the average price charged at the same stage of distribution or, failing that, at cost At production cost, always It is not measured: it is always excluded
Question 2 of 6 Question 2 of 6
Under Article 51, what happens if fringe benefits exceed the threshold?
Only the excess is taxed The whole value becomes income Half is taxed The employer pays back the difference
Question 3 of 6 Question 3 of 6
What fringe benefit threshold is confirmed for 2026 for an employee with children?
258.23 euros 1,000 euros 2,000 euros 3,615.20 euros
Question 4 of 6 Question 4 of 6
What share of the notional 15,000 km cost is taken for a fully electric car?
10 percent 20 percent 30 percent 50 percent
Question 5 of 6 Question 5 of 6
Does the company car's value count towards the fringe benefit threshold?
No, it has separate rules Yes: paragraph 4 sets it for the purposes of paragraph 3 Only for electric cars Only if the car is more than five years old
Question 6 of 6 Question 6 of 6
For a subsidised loan, which value is taken as the fringe benefit?
The whole amount lent 50 percent of the gap between interest at the official reference rate and interest at the rate charged 30 percent of the interest paid No value at all
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