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.