In law school I learnt that thanks to the doctrine of trusts, a lot of the time these perks nominally belong to the employee but beneficially belong to the comp

In law school I learnt that thanks to the doctrine of trusts, a lot of the time these perks nominally belong to the employee but beneficially belong to the company or government which paid for them. This is a legal, administrative and tax-payment mess so most employers simply assign the beneficial ownership back to the employee. Doubly so since they're not transferrable in almost every case. Of course the details have changed, things vary from jurisdiction to jurisdiction, I last studied this more than a decade ago, I'm not a lawyer and by god this is not legal advice.