firmabilordninger

Firmabilordninger refers to the Norwegian term for company car agreements or arrangements. These agreements outline the terms and conditions under which an employee is provided with a company vehicle for both business and private use. The specifics of firmabilordninger can vary significantly between companies, but they typically address aspects such as vehicle selection, usage policies, fuel costs, insurance, maintenance, and taxation.

In Norway, company car arrangements have tax implications for the employee. When a company car is available for private use, it is generally considered a taxable benefit in kind. The value of this benefit is calculated according to specific rules set by the Norwegian tax authorities (Skatteetaten) and is added to the employee's taxable income. The calculation often depends on factors like the car's list price, equipment, and the extent of private use.

The employer is responsible for reporting the benefit to the tax authorities. Employees may also be required to keep a logbook (kjørebok) to document business and private mileage, which can influence the tax assessment. Different types of firmabilordninger exist, including those where the employee pays a portion of the cost (egenandel) or has a limit on private mileage. These agreements are crucial for both employers and employees to understand their rights, responsibilities, and financial obligations related to company cars in Norway.