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Art. 327b
b. Motor vehicle 1 Where with the employer’s consent the employee uses his own motor vehicle or a vehicle supplied by the employer for business purposes, he is entitled to reimbursement of the normal running and maintenance costs incurred in the performance of his work. 2 Where with the employer’s consent the employee uses his own motor vehicle for work purposes, the employee is also entitled to reimbursement of the tax on the vehicle and the premiums for third-party liability insurance as well as appropriate compensation for wear and tear, to the extent that the vehicle is used for business purposes. 3 ...119 119Repealed by No 12 of the Annex to the FA of 20 March 1981 on Accident Insurance, with effect from 1 Jan. 1984 (AS 1982 16761724Art. 1 para. 1; BBl 1976 III 141). |