Bicycle as company car -scheme, Austria
Fahrrad als Dienstwagen ("Bicycle as company car”) is a scheme that offers benefits for using a company bike instead of a company car. Unlike the company car, the provision of a company bike that can be used for private purposes is not considered to be a taxable benefit for the employee in Austria, while the company can deduct the costs from its taxable profits. Furthermore, employers can pay a reimbursement of € 0.38 per km for business trips made by bicycle.
Furthermore, companies in Austria can pay their employees a reimbursement for home-work travel regardless of the mode of transport used by making use of the Job-Ticket-scheme. This reimbursement is free of social security contributions up to the value of a public transport ticket for the distance travelled, but not free of taxes.