Every month, 1% of the gross list price for your company car, including all accessories and without any discounts, is deducted from your taxable income. The actual value of second-hand vehicles or vehicles which have already been written off for tax purposes is not taken into account. This is your non-cash benefit.
From 2019 there is a tax advantage for electric and certain hybrid vehicles (acc. §3 EmoG), which are provided or registered to employees for the first time as of 1 January 2019. The non-cash benefit will be reduced by half which means the additional liabilities for private use of the company car will be reduced as well. And for electric models with a gross list price of up to EUR 60,000, taxation is only 0.25%.