COMPANY CAR - Lump sum vs. logbook - trips from home to work in the logbook method Personal?
May 21, 2017 | 35,00 EUR | answered by Dipl.-Kfm. Frank-Olaf Illiges
Hello!
In the future, as an employee, I will be provided with a company car leased by the employer, which I am allowed to use privately and for which all costs are covered by the employer.
Since the list price is very high and the distance between my place of residence and work is quite far, but actual private trips are minimal, I am considering keeping a mileage log. This is because the annual costs for the company car paid by my employer are very low due to the very affordable leasing rates, and therefore the cost per driven kilometer is also low.
My question now is whether the daily trips from my place of residence to my workplace should be considered as private and if so, whether the commuting expenses can be deducted as work-related expenses.
Thank you.
Dear questioner,
Thank you for your inquiry, which I will gladly answer taking into account your effort and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing the information, or the ambiguity of the information can change the tax result. Please note that this cannot replace individual comprehensive advice.
The trips between your home and workplace that you make with the company car are subject to income tax as a fringe benefit (§ 8 para. 1 Income Tax Act (EStG)). As compensation, you can claim 0.30 EUR per distance kilometer for the trips between your home and workplace as advertising expenses when determining your income from employment (§ 9 para. 1 No. 4 EStG).
Sincerely,
Dipl.-Kfm. Frank-Olaf Illiges
Tax consultant
Ringstraße 98
33378 Rheda-Wiedenbrück
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