Country: Malta
Title: Fringe Benefits - Application for a Reduced Rate for Point to Point Service or Delivery
Description: The employer is required to apply on the FB2 form in order to have the private car use value reduced to 0% when the car is solely or mainly used for point-to-point service. A point-to-point service exists when the relevant car is heavily used for business purposes such as in the case when an employee is required to deliver goods or services or provide transport to clients and other employees.
Category: Taxes