HR and Tax Implications
Carsharing and Shared Fleets - Business Models and Tools

From a tax perspective, carsharing introduces new rules. The private use of shared vehicles constitutes a benefit in kind, which must be valued according to current standards. This requires greater rigor in managing and tracking usage, a process facilitated by digital tools. As for mileage allowances, the significant reduction in trips made with personal vehicles results in fewer expense reports, improving transparency and simplifying administrative management.

Car-sharing offers significant tax benefits for the company and its employees.

• Reduced benefit in kind: by replacing company-assigned cars with shared vehicles, the company limits private use and thus the taxable amount for the employee.

• Exemptions: Shared electric vehicles are exempt from company vehicle tax and are not subject to the CO₂ penalty.

• Sustainable mobility allowance:...