Company bike leasing allows you to lease a bicycle through your employer and take advantage of tax benefits. The monthly cost depends on various factors, which we explain here in detail.
Leasing Factor
- The leasing factor is a fixed value used to calculate the leasing rate.
- It is determined at the start of the individual leasing contract and is based on the interest market.
- Basis: Purchase price of the bicycle including accessories × leasing factor = monthly leasing rate (excluding insurance).
Salary Conversion
- With salary conversion, part of the gross salary is used for the leasing rate.
- Advantage: No income tax or social security contributions are due on this portion.
- Goal: Reduction of tax burden and social security contributions.
Monetary Benefit
- During the leasing period, private use is tax-free.
- When purchasing the bike at the end of the term, a monetary benefit arises, which is taxed through payroll according to the applicable income tax guidelines. When purchasing at the end of the term, the residual value is also added: 5% for 48 months or 10% for 36 months.
Calculate Leasing Rate and Net Cost
The leasing rate is the basis, but what matters is the net cost, i.e., the amount by which your net salary is actually reduced.
- Leasing rate = Purchase price including accessories × leasing factor
- Salary conversion = Gross amount deducted from salary
- Net cost = Salary conversion minus tax and social security savings
For a sample calculation, our leasing calculator is available; for more precise information, please contact your employer.
Translation Note: This article has been translated using automatic translation software to provide the reader with a basic understanding of the content. Despite reasonable efforts to provide an accurate translation, we cannot guarantee its accuracy.
If there are any questions regarding the accuracy of the information in the translated article, please refer to the German version of the article, which is the official version.