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Intermunicipal Public Transportation

Since January 1, 2012, if an employer, alone or with other employers, organizes a public transportation service for employees who live outside the local municipal territory where the establishment they normally work at is located, the value of the benefit related to such a service is not taxable for the employees, if the following conditions are met:

  • The transportation service is provided at least five days a week, except during holidays or a slowdown in the business’ activities.
  • The employees are transported in a vehicle with a design capacity of at least 15 people (coach, minibus or van).
  • The employees can get on and off the vehicle only at predetermined places.

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