Hello, I am allowed to drive a company car from January this year, BMW 318 i Touring (BLP 39.200 €). In Nov. 2019 I moved together with my girlfriend due to upcoming offspring into an own apartment (apartment A), before I lived in the parental home (apartment B). Since I was unsure about the steering of the company car I first registered the apartment A as a subsidiary residence, apartment B is still the main residence – at least on paper. Parental allowance I have to register the apartment A as the main residence, otherwise no parental allowance is allowed. (Requirement for parental allowance: “…to stay with his child during parental allowance receipt in a common household”). Since the main residence is by definition “the place where a person is mainly staying”, the tax office would probably not accept it anyway. This results in the following taxation for the company car: company car – 39,200 * 1% = 392 € Remove ng to the workplace Apartment A – 38 km * 39,200 € * 0.03 % = 447 € + 392 € = 839 € Apartment B – 8 km * 39,200 € * 0.03 % = 94 € + 392 € = 486 € Home office is possible, but in practice rather small. Since I have a very good relationship with the managing director, we can carry out the necessary adjustments in the employment contract etc. in order to exhaust the legal framework. Are there a few creative ideas to install my constellation as cost-saving as possible? Am for any tips u nd hints grateful! Best regards Lucky