If your boss cannot pay the periodic tax on the company car, you will be on the hook for the bill if you use the car. That's what the Motor Authority writes.
The Danish Motor Agency has changed the rules so that all owners and users of a motor vehicle are jointly and severally liable for the periodic charges.
Put another way – if your boss can't pay the periodic tax on the company car, you risk being stuck with the entire bill.
This appears from the Motorstyrelsen's website .
In exchange for the fact that the Motor Agency must now collect periodic fees from motorists who do not own the individual car, it is possible for a period of time to re-register, change or add to the registration of a motor vehicle free of charge via the Motor Register.
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Specifically, the Motor Authority writes that, after 1 July, new rules have been introduced, which mean that: " the registered primary user is charged according to fixed administrative practice first. If the primary user does not pay, the amount is subsequently charged to owners and possibly other users of the choral train ."
There is no way to avoid joint and several liability. The owner of the choir practice has a duty to register all persons with a choir card who have control of the choir practice. In other words – people who must drive the individual car.
If it doesn't happen, stalls will vacate. However, there is a small loophole in the now adapted law, because if you have not had possession of the vehicle for more than 30 days a year, you can avoid paying the periodic tax if the boss/owner of the car cannot/will not.
The Danish Motor Agency itself uses the following example of motorists who now get into trouble:
" A tradesman is provided with an assembly car by his employer, and the car is only used by the employee.
The company is registered as primary user and the employee as secondary user. This applies regardless of whether the employee is to be taxed on the free car or not ."
Source: The Danish Motor Agency
