Company car additional payment by employee

Hello, I have a question about the taxation of a company car. I have the possibility to get a company car with a prescribed equipment. Gross list price for this equipment is 27,000 EUR. In addition, I can configure up to 3,000 EUR into the car, which I would have to pay from my own pocket. Let’s say as an example that I fully exhaust the limit of 3,000 EUR and have no way to work (0 km). Then makes monthly gross 300 EUR, the best The fleet management told me that the 1% rule would really be related to the value of EUR 30,000 and not only to EUR 27,000. On the one hand, I pay directly the EUR 3,000 myself and tax it month after month on the duration of the use of the company car. Can this be correct? Furthermore, the following question concerns me: The fleet management told me that the EUR 3,000 will be withheld from my salary and that the This applies only to the calendar year in which the company car was purchased. a) What exactly do you mean by this? Can someone give me a calculation example? b) I found contradictory information on the Internet. Sometimes it is said that this reduction applies only to the first calendar year and that the reduction also goes beyond the calendar year. What is correct? I hope someone knows about it. a little better than me 🙂 If you have any questions about my comments, please contact us! Thank you in advance!