In Holland we have quite an elaborate tax scheme for company cars with different tax classes depending on the environmentally "friendliness" of the car. Also you are taxed according to the list price of a car.
A lot of car importers over here create their own "business" versions of cars to attract the company car buyer; basically they add a lot of kit for a relatively low amount of money. In doing so you get a very well equipped car which costs less than if you were to specify the options separately on the "normal" Elegance. And this saves the driver money (lower list price = less company car tax).
In Holland the Elegance has the auto dim function on the interior and wing mirrors, chrome window surrounds, climate control, electric windows F & R, 16" Velorum wheels, colour MaxiDOT, multifunction steering wheel, PDC at the back and rear side airbags.
The businessline version adds bi-Xenon headlights with AFS, fog lights with corner function, 17" Teron wheels, PDC front and back with parking assistant, Canton sound system, KESSY, Led DRL and rear lights, Columbus satnav and heated seats.