„Prima facie evidence in the case of business use of a passenger car“.

It is generally assumed that company cars are also used privately. For the private use of a company vehicle by the entrepreneur, the latter must pay tax on the withdrawal of use, which is generally determined according to the 1 % rule.

The so-called prima facie evidence – in which it is assumed that the passenger car is also used privately – can be invalidated if, among other things, other vehicles are available for private journeys that are comparable to the company vehicle in terms of status and utility value.

According to the more recent case law of the fiscal courts, however, the taxpayer cannot rebut the prima facie case of (partial) private use if, for example, the other vehicle is not permanently and unrestrictedly available to him due to family circumstances because a comparable other vehicle is also regularly used by the spouse or partner.