I'm missing the part that says that the employee is allowed to use such phone primary for private means.

Of course a company (or legal entity for that matter) can get some tax benefits. That's not the point.

The fraud is when you declare to buy / use something for the company but use it privately. You just lying about the expenses.

Like I said, I know that "everybody" with a company does that. But in their position I would not tell anybody openly as this is quite clearly tax fraud.

In Germany this is even more complex as you can use some things in parts privately. But than things depend on how the "exact percentage" of private use is…

Of course nobody can really effectively control such things. The laws are actually made to help "some special people" to avoid paying taxes.

But things are very complex, and it's very easy to commit tax fraud by trying something like that without professional legal backing.

For that reason there is a whole "industry" helping people to avoid taxes!

But by just buying stuff "for your company" and using this stuff privately you will get in trouble pretty soon. I don't think this is different in any country.