That’s correct, but if you want to actually not pay the 1%, you need to justify how much time you use the car privately or for work, and the way you do that is

That’s correct, but if you want to actually not pay the 1%, you need to justify how much time you use the car privately or for work, and the way you do that is per km: by tracking all trips that you make in kms and tracking how many of those are private or work (car book). You can also pay 0% for the company car, but then you need to use it only for work, keep it parked at your employers, can’t use it for anything private, etc. What most people understand by getting a company car is “a car that you can use for whatever whenever and however you want” (it’s your car). If you do that, and only use it privately, then 1% is what you pay.