When renting a car, the company can only pay the car-related expenses, such as gasoline, parking fees, bridge crossing fees, high-speed fees and rental fees. Can be charged in management fees or operating expenses.
No fees related to car ownership can be charged: neither car insurance nor travel tax can be charged.
If the boss's salary is paid in the landlord's company, the income from car rental can be included in the personal income tax withholding of his salary. If personal income tax is not paid, it will not be paid.