Provision of Car Parking and Garage Spaces

The Federal Fiscal Court decided against the tax office. No monetary benefit arises when the employee, who holds a valid parking permit, can also park for free without a company parking space. The tax advantage must be objectively measurable, so that the recipient obtains a monetary benefit. In addition, the benefit must represent a financial advantage. Pure convenience, such as a quicker commute or the avoidance of a time‑consuming search for a parking space, does not count as a monetary benefit within tax law.
A monetary benefit only exists if the employee saves costs through the parking space that would otherwise have been incurred. However, anyone already entitled to “free parking” by virtue of a parking permit does not save any additional costs by using the company parking space, and therefore no monetary benefit arises.
It remains to be seen whether the BFG's finding will be confirmed by the Administrative Court (VwGH).

Conclusion
The free provision of a parking space to employees who hold a valid parking permit does not constitute a monetary benefit, and therefore no taxable benefit in kind arises. The key point is that the employees do not save any additional costs by the free parking space, as they can already park for free.