Rent sharing
With rent sharing (or rent sharing ) and car leasing community a special form of will in Germany car leasing referred that do not use car-sharing is to be confused. In RentSharing, the leasing company concludes a contract with the employer (for business use) and a contract with the employee (for private use) for the same vehicle . This type of contract is also known as a "two-contract model" or "joint leasing".
Tax treatment of RentSharing
In terms of income tax, the contracts are treated as a uniform leasing relationship between employer and leasing company. In terms of sales tax, however, there are separate exchange relationships between the leasing company and employer on the one hand and between the leasing company and employees on the other. If the employee's leasing rate is at least as high as the value of the vehicle rental in accordance with Section 8 (2) EStG ( company car ), no pecuniary benefit is taxable.