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Use of company car.

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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.

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).

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.

Therefore, if the vehicle is regularly used for less than 15 trips per month, the flat-rate rule is unfavorable.

For employees

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.

For entrepreneurs

however, this method is not permitted by the tax authorities.

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.

(For further comments, information and examples, please refer to our information letter 02/2019).

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann & Walczak Tax Consultants – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21