{"id":5990,"date":"2026-09-11T10:17:54","date_gmt":"2026-09-11T08:17:54","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/what-is-company-car-benefit-1-rule\/"},"modified":"2026-10-29T12:45:27","modified_gmt":"2026-10-29T11:45:27","slug":"cosa-e-la-norma-1-per-i-vantaggi-dellauto-aziendale","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/it\/faq\/what-is-company-car-benefit-1-rule\/","title":{"rendered":"Che cos'\u00e8 il benefit e la 1% normativa per l'auto aziendale?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Quando un datore di lavoro fornisce a un dipendente un\u2019auto aziendale, si parla di benefit relativo a tale veicolo. Un\u2019auto aziendale pu\u00f2 spesso essere utilizzata non solo per scopi aziendali, ma anche per viaggi privati. L\u2019utilizzo gratuito di un\u2019auto aziendale per scopi privati costituisce un benefit in natura per il dipendente e quindi un reddito imponibile. <br><br>L'utilizzo privato di un'auto aziendale viene calcolato mensilmente sulla 1% base del prezzo lordo di listino in Germania al momento della prima registrazione. Questa base di calcolo si applica ai veicoli nuovi, usati, in leasing e importati nuovamente.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Esemplo di calcolo delle 1% regole<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un dipendente viene fornito con un'auto aziendale che pu\u00f2 utilizzare sia a fini privati che per i viaggi tra la sua casa (ad esempio 22 km) e il suo primo luogo di lavoro.<\/li>\n\n\n\n<li>Dettagli della macchina aziendale:<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u2192 Prezzo dell'auto: 30.000 euro<\/strong><br><strong>\u2192 Prezzo nazionale (con IVA): 32.675 EUR<\/strong><\/p>\n<\/blockquote>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td colspan=\"3\"><em><strong>Valore di calcolo<\/strong><\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\"><em><strong>Risultato<\/strong><\/em><\/td><\/tr><tr><td colspan=\"3\">Prezzo lordo di listino dell'auto aziendale<\/td><td class=\"has-text-align-center\" data-align=\"center\">32.675 \u20ac<\/td><\/tr><tr><td colspan=\"3\">1% del prezzo lordo<\/td><td class=\"has-text-align-center\" data-align=\"center\">326,75 \u20ac<\/td><\/tr><tr><td colspan=\"3\">Viaggio domestico (0,03% di \u20ac32.675 x 22 chilometri)<\/td><td class=\"has-text-align-center\" data-align=\"center\">215,65 \u20ac<\/td><\/tr><tr><td colspan=\"3\">Beneficio monetario totale<\/td><td class=\"has-text-align-center\" data-align=\"center\">541,65 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"hs-callout-type-tip\" data-hs-callout-type=\"tip\">Oltre alla regola 1%, in Germania il 0,03% del gettito lordo <strong>Il prezzo di listino della macchina aziendale per chilometro al mese \u00e8 dovuto per i viaggi tra casa e il lavoro. <\/strong>Ci\u00f2 include tutti i viaggi privati, come le vacanze o i pranzi a casa.<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><br>Norme speciali per le auto elettriche<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>I costi per l'uso privato devono essere calcolati e tassati anche per i veicoli elettrici utilizzati per scopi aziendali.<strong> <\/strong>La base di valutazione \u00e8 il prezzo lordo al momento della prima registrazione pi\u00f9 gli optional opzionali.<br>Per l'utilizzo privato di veicoli elettrici, \u00e8 necessario tener conto solo della met\u00e0 del prezzo lordo (0,5% per i veicoli ibridi) o di un quarto per i veicoli elettrici puri (0,25% per i veicoli elettrici). La regolamentazione applicabile dipende, tra l'altro, dal momento dell'acquisto.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em><span style=\"text-decoration: underline;\">Acquisto di veicoli elettrici dal 01\/01\/2020 e prima del 01\/01\/2031<\/span><\/em><\/h3>\n\n\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Prezzo di listino &gt; 60.000 EUR<\/td><td>Prezzo di listino &lt; 60.000 EUR<\/td><\/tr><tr><td>L'utilizzo privato viene calcolato calcolando 1% \/2 del prezzo lordo alla data della prima registrazione, pi\u00f9 gli extra opzionali (regola del 0,5%).<\/td><td>L'utilizzo privato \u00e8 calcolato al 1% \/4 del prezzo lordo al momento della prima registrazione, pi\u00f9 gli optional opzionali (regola del 0,25%).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ci sono altre eccezioni?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Se guidi la tua macchina aziendale per andare al lavoro meno di 15 giorni al mese, dovrai considerare solo 0,002% per ogni chilometro percorso. Dovrai essere in grado di fornire all'ufficio delle imposte la prova dei giorni di lavoro effettivi al mese.<br>Quindi, pi\u00f9 breve \u00e8 il tragitto per andare al lavoro e minore \u00e8 il costo dell\u2019auto aziendale, pi\u00f9 basse sono le tasse per voi.&nbsp;<\/p>\n\n\n\n<div>\n<div>\n<div class=\"hs-callout-type-tip\" data-hs-callout-type=\"tip\">\n<p><strong>In ConsultingHouse,<\/strong> Ci specializziamo nella fornitura di servizi completi servizi di elaborazione delle paghe. Il nostro team pu\u00f2 guidarvi nella applicazione di questa norma, garantendo calcoli accurati. Possiamo aiutarvi a comprendere e applicare correttamente questa norma. Inoltre, siamo esperti nelle eccezioni, come i minori oneri fiscali per brevi viaggi di lavoro e le regole speciali per le auto elettriche.&nbsp;<\/p>\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; <a href=\"https:\/\/www.consultinghouse.eu\/it\/servizi\/servizi-per-i-datori-di-lavoro\/gestione-delle-paghe\/\" target=\"_blank\" rel=\"noopener\">&nbsp; &nbsp;<strong>INIZIA ORA IL TUO GESTIONE DELLE PAGHE SERVIZIO CONSUTINGHOUSE!<\/strong><\/a><\/p>\n<\/div>\n<\/div>\n<div>\n<figure><a href=\"https:\/\/www.consultinghouse.eu\/it\/servizi\/servizi-per-i-datori-di-lavoro\/gestione-delle-paghe\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" alt=\"gestione delle paghe Servizio Consultinghouse per i dipendenti in Germania\" class=\"hs-image-align-none\" height=\"341\" style=\"height: auto; width: 688px;\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png\" width=\"688\" loading=\"lazy\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 344w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 688w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 1032w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 1376w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 1720w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 2064w\" sizes=\"auto, (max-width: 688px) 100vw, 688px\"><\/a><\/figure><p><\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Scoprite i vantaggi fiscali delle auto aziendali e la norma 1% in Germania, con speciali vantaggi per gli utenti di auto elettriche e per coloro che hanno brevi distanze percorribili, rendendo questa soluzione vantaggiosa sia per i datori di lavoro che per i dipendenti.<\/p>","protected":false},"template":"","faq_category":[17],"class_list":["post-5990","faq","type-faq","status-publish","hentry","faq_category-payroll-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is the Company car benefit and 1% rule? 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