Mobile refueling is currently only possible on our own network of about 300 stations. Soon you will also be able to do this on our entire fuel card network.
Benefit in kind with the MAES fuel card
What does it exactly mean?
In short, benefit in kind is a benefit that a company or employer grants to an employee. Examples are a company car or a fuel card. These benefits are regarded as professional income, so one has to pay taxes on this. Taxes are paid on the amount corresponding to the value of the benefit in kind. The MAES fuel card is eligible for this. Although there is still a difference in the calculation of whether or not you receive a company car with the fuel card.
Fuel card with company car
For a fuel card with a company car, the benefit in kind is calculated based on the catalog value and the CO2 emissions of the car. How much you fill up does not matter here: the withholding tax and social security contributions remain the same.
Fuel card without company car
With a fuel card without a company car, the tax authorities will look at the actual use. In that case, the benefit to be declared is equal to the cost price of the fuel that is refueled by the employee. As a result, a fuel card without a company car is less interesting from a tax point of view than a fuel card with a company car.