{"id":10723,"date":"2019-02-19T09:37:43","date_gmt":"2019-02-19T08:37:43","guid":{"rendered":"https:\/\/tunal-stb.de\/use-of-the-company-car\/"},"modified":"2023-07-21T09:35:54","modified_gmt":"2023-07-21T07:35:54","slug":"use-of-the-company-car","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/use-of-the-company-car\/","title":{"rendered":"Use of the company car"},"content":{"rendered":"

Use of company car.<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Betrifft Fahrten zwischen Wohnung und Betrieb.” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

If a company car is also used by the entrepreneur for private journeys and no driver’s logbook is kept, the private use portion is regularly assessed monthly at a flat rate of 1% of the gross list price.<\/p>\n

Accordingly, a taxable benefit in kind is recognized for an employee if the employer provides him or her with a car for private use. For journeys between home and the first place of work, an additional monthly payment in kind of 0.03% of the gross list price per distance kilometer is taken into account (Section 8 (2) sentence 3 EStG).<\/p>\n<\/div><\/div>

For entrepreneurs, there is a similar regulation in the case of use of the car for journeys between home and business (cf. Section 4 (5) Sentence 1 No. 6 Sentence 3 EStG). As a result, a flat rate of 15 trips per month and a rate of 0.002% of the list price per distance kilometer are assumed.<\/p>\n

Therefore, if the vehicle is regularly used for less than 15 trips<\/strong> per month, the flat-rate rule is unfavorable.<\/p>\n<\/div><\/div>

For employees<\/h2>\n

the tax authorities therefore allow the supplement to be assessed on the basis of the actual journeys between home and the first place of work at 0.002% of the list price per distance kilometer if the employee records the actual journeys with dates.<\/p>\n

For entrepreneurs<\/h2>\n

however, this method is not<\/strong> permitted by the tax authorities.<\/p>\n

This different treatment has now been confirmed by the Federal Fiscal Court. When using a company car for private purposes and for journeys between home and business, self-employed persons thus only have the option of avoiding the flat rate by keeping a logbook and determining the private use share accordingly.<\/p>\n<\/div><\/div>

(For further comments, information and examples, please refer to our information letter 02\/2019<\/a>).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n


\n Neumann & Walczak Tax Consultants – Partnership – <\/span>
\n<\/span>Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n

\n

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de<\/p>\n

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Use of company car. [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Betrifft Fahrten zwischen Wohnung und Betrieb.\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"]If a company car is also used by the entrepreneur for private journeys and no driver’s logbook is kept, the private use portion is regularly assessed monthly at a flat rate of 1% of the gross list...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1006,535,1190],"tags":[866,1209,1211,1210,1208],"class_list":["post-10723","post","type-post","status-publish","format-standard","hentry","category-car","category-information-letter","category-private-use","tag-apartment","tag-company-car-en","tag-flat-rate","tag-logbook","tag-operation"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10723","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=10723"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10723\/revisions"}],"predecessor-version":[{"id":10778,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10723\/revisions\/10778"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=10723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=10723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=10723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}