Suche
Mein Konto
Mayor Henn: Company car for Hallbergmoos - legal hurdles remain!
Mayor Benjamin Henn of Hallbergmoos receives a company car; Legal questions regarding vehicle use remain open.
Mayor Henn: Company car for Hallbergmoos - legal hurdles remain!
The new mayor of Hallbergmoos, Benjamin Henn, has been in office since the beginning of 2025 and is immediately facing some challenges in terms of his mobility. The local council has given him unanimous approval to purchase a company car, but legal questions still need to be clarified. These concern, among other things, the use of the vehicle in one's free time and during vacation times, as [Merkur](https://www.merkur.de/lokales/freising/hallbergmoos-ort28786/hallbergmoos-buergermeister-benjamin-henn-erhaelt-dienstwagen-Recht-fragen-muessen-noch-geklaert- Werden-93787434.html) reports.
The decision to purchase an electric company car was made in December 2024, but implementation had to be put on hold for the time being. Mayor Henn also receives a monthly travel allowance of 94 euros, which relieves him when he uses his private vehicle for business trips. This flat rate is based on an average of 235 kilometers that he traveled for business trips from January to March 2025, at a kilometer rate of 40 cents.
Legal basis of remuneration
The flat rate is only valid for trips in the districts of Freising, Erding and the city of Munich. For trips outside of these regions, travel costs will continue to be billed individually. In order to ensure the appropriateness of this flat rate, an annual comparison recording is recommended. These regulations are based on the Income Tax Act and the Bavarian Travel Expenses Act, which similarly regulates the tax exemption of expense allowances provided they do not exceed the actual expenses, as NWB explains.
A ruling by the Federal Finance Court (BFH) clarifies the tax framework for full-time mayors. Tax-free travel expense allowances only apply if the flat rate amounts are not exceeded, which could also be relevant for Henn if he wants to claim additional costs, such as additional meal expenses.
The use of the company car
The future use of the company car also raises some interesting questions. According to Haufe, a company car can generally also be used privately, although if disputes arise, it must be proven that the private vehicle was used for business matters. This could be important in Henn's case if he wants to set high travel costs due to private vehicles. Tax regulations must also be taken into account when family members use a company car.
The implementation and legal framework for the use of the company car will be further discussed by Henn and his team in the next few weeks. It is important not only for Henn himself, but also for the local council to find clear regulations. It remains to be seen how the process will develop and what concrete steps Henn will take as the new mayor of Hallbergmoos.