Originally Posted by NorthernAtlanticRacer

1. Miles earned on business trips belong to the company, unless there is an agreement to the contrary, which may be contained in an implied regulation at the level of the enterprise, the individual employment contract, or - hard to think of - other places. In part, the fact that the miles can be used for third party trips was a reason for this understanding.

2. If the employee gets to use the miles, thatis taxable income. LH has an agreement with the Minstry of Finance to pay a lump sum to cover these. However, there may be situations where there is a taxation: a company requires all employees to hand over their miles, and the company as a bonus pays F class tickets for their best employees. This would have to be taxed. Income is the price of the ticket, as this is gained.