Angestellter mit E-Bike als Gehaltsextra oder per Gehaltsumwandlung
Angesteller vor Fabriksgebäude mit E-Bike als Gehaltsextra

Company bike leasing as a perk

Score points as an employer with your existing as well as prospective employees – by providing a company bike as a perk.

Company bikes as a perk: tax-free and particularly attractive for your team

It’s about promoting healthy, climate-friendly mobility and fostering employee loyalty and motivation at the same time. More and more companies are opting for company bike leasing. Leasing bicycles is particularly attractive for your employees if they receive the company bike as a perk, since they do not have to pay any tax on the monetary benefit of private use.

 

This page provides information on the regulations pertaining to the provisioning of a company bike as a perk and how this perk differs from company bike leasing via salary conversion. Please note, however, that this general information does not replace consultation with your tax advisor.

Salary conversion vs. perk: similarities

Company bike leasing via salary conversion or as a perk – both are based on the same idea: Employers lease bikes and transfer them to their employees for use. This transfer is subject to the provisions set forth in the Transfer Agreement, which is concluded as a supplement to the employment contract. Among other things, the Transfer Agreement specifies who bears the costs for the company bike and, thus, whether the bike is provided as a perk (like a salary supplement) or whether the monthly lease payments are financed via salary conversion.

Mitarbeiterin mit Dienstrad per Gehaltsumwandlung

Financing and taxation: differences between perk and salary conversion

Both company bike leasing methods differ primarily in the way the costs for the bike or pedelec lease are borne. In the case of salary conversion, the monthly lease payments are taken out of the employee’s salary, whereas for a bike provided as a perk, the employer bears the costs of the bike in addition to the employee’s salary.

 

This difference matters because it affects the tax on the private use as a monetary benefit: In the case of company bike lease via salary conversion, the monthly lease payments are deducted from the employee’s gross salary, thus reducing the associated taxes. For private use, however, the associated monetary benefit is taxed according to the 0.25% rule. This tax does not apply if the employer provides the company bike as a perk. S-pedelecs (up to 45 km/h pedal assistance) are an exception to this rule: As these are formally classified as mopeds, other regulations apply from a tax perspective. You can find more information on the special features of S-pedelecs as company bikes in our blog post on pedelecs & S-pedelecs.

Mitarbeiter mit Dienstrad als Gehaltsextra

Overview – company bike leasing as a perk vs. via salary conversion

  Salary conversion Perk
Costs of lease The costs of the company bike lease are financed – at least partly – out of the gross salary. The costs for the company bike lease are borne in full by the employer.
Provisioning of the company bike The provisioning of the company bike reduces the gross salary. The company bike is provisioned in addition to the regular wage/salary.
Monetary benefit The monetary benefit of private use of the company bike is taxed according to the 0.25% rule. No monetary benefit is taxed for private use of the company bike.

 

Perks and more: Bikeleasing advantages for you as an employer

Tax-free benefit

If the company bike is a perk, it’s free, as well as tax-free, for the employee, letting you shine as an attractive employer.

Zero risk

Termination of employment, dismissal, illness, parental leave: Thanks to our employer indemnity insurance, the financial risk involved in any employees dropping out is well-covered.

Minimum effort

Register your company online, conclude a Framework Lease Agreement and notify your employees. That’s it! We will take care of everything else.

Simply online

Via our online portal, you and your employees can conveniently manage your company bike lease –digitally all the way.

Service excellence

We support you in bringing your employees onto company bikes – with free advertising material, information events and demo days.

Fair partnership

We partner primarily with local retail stores. In this way, your employees receive the best advice locally while you strengthen your region as an employer.

Become a more attractive employer now!

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Employees cycle off

You approve the contracts and the company bikes are handed out directly to your employees. Ready to ride!

Company Bike Taxation Guide

Do you want to learn more about the tax aspects of company bike leasing? In our Bikeleasing Company Bike Taxation Guide, we give you an overview of the key terms and regulations relating to company bikes and taxes.

Fragen und Antworten zur Dienstrad-Versteuerung

For all frequently asked questions and answers, visit the Bikeleasing FAQs.
Bikeleasing FAQs

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