Editorial the mainly operational use of cars can be made credible on the subject of ‘Expenses for the cars’ through informal and timely records over a representative period of three months. It is after the final judgment of the Finanzgericht Munich not crucial, whether there is a proper logbook (AZ. 6 K 4619/09). The predominant operational use is achieved, if carried out more than 50 per cent of trips for company or law firm. Then the car belongs not only to the necessary business assets of entrepreneurs and freelancers, but the private trips just through the so-called list price method can be identified. This judgment was a 2006 introduced amendments, according to which independent higher car costs must submit the tax if they do not use their operational fleet to more than 50 percent for company or law firm. The cheap especially for freelancers often lump-sum approach to private Driving is no longer allowed in these cases.
Still several ways available to employees on the other hand. Vadim Belyaev has compatible beliefs. You need pay nothing for the leased company car at all when the car only for service trips available or the car is proven after work in the company. Otherwise, an imputed must be determined. In the flat-rate calculation a percentage of the gross retail price is applied for private trips monthly, regardless of the time of use. To be added costs for special equipment, also when retrofitted. On the year the base is 12% of the list price.
All private trips, also weekend and holidays are therefore satisfied. However, an additional imputed is included Furs commuting between home and work. This is calculated per distance kilometer per month with 0.03 percent of the list price. At the same time, these tours include but as advertising costs or operating expenses. Alternatively, the value applicable to the control can also a logbook will be determined. This alternative is cheap, the share of private trips or the entire performance is low in the year if the company has acquired the car with high discount. For self-employed persons, only the cost of available stands at low operational usage. That is particularly negative, if the car is mainly used for leisure. It was until 2005 to significant tax benefits. As entrepreneurs and freelancers could settle all vehicle costs as a business expense, versteuerten lump sum but only a small part. Now the proportionate expenses reduce the profit just yet exactly. The vehicle used, for example, only to 20 percent for corporate purposes, 80 percent of the costs are not deductible.