Determined kilometer rate or lump sum
April 10, 2011 | 35,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
Dear Sir or Madam,
Since around 2001 or 2002, I have been calculating travel expenses at a rate of 0.88 EUR per km, which was determined at that time. I have been using the same vehicle continuously since then. Since the tax return for the year 2008, the tax office no longer wants to acknowledge this. At that time, after my objection, the prompt transfer followed. For 2009, the tax office now refuses to acknowledge this and retroactively demands a new one, claiming that there is no evidence for previous years. How long does this proof of the actual kilometer rate apply? Can the tax office demand a new determination afterwards? Knowing that the taxpayer has not kept any receipts, the rate has always been accepted for previous years. Do I have a right to the 88 cents per km that I determined at that time?
Thank you in advance.
Yours sincerely
Dear inquirer,
Thank you for your inquiry, which I would like to answer based on the information provided and in the context of your situation in a preliminary consultation as follows:
Income taxation is done on a sectional basis, meaning each assessment period/calendar year is considered separately.
If you do not have evidence for 2009 in the form of receipts or cannot credibly demonstrate the amount of car expenses, the tax office is entitled to not recognize the 0.88 euros claimed by you, and you may only be able to claim the 0.30 euros per kilometer.
For the years up to and including 2008, you have nothing to fear if the assessments are final and not subject to review under Section 164 (1) of the General Tax Code. In this case, the tax office CANNOT amend the assessments based on new facts according to Section 173 of the General Tax Code.
However, you should not give up yet for the year 2009. I believe that if you can provide proof of the car tax and car insurance paid, you must then make the fuel consumption believable to the tax office. You can refer to the Federal Fiscal Court judgment of 7.4.1992 (VI R 118/33 BStBl.1992 II S.854). According to this judgment, you can estimate fuel consumption based on manufacturer data or information from the ADAC. Present this estimate, citing the BFH judgment I mentioned, for example in the context of an appeal procedure to the tax office.
If you need assistance, feel free to contact me at StillerStB@gmx.de. Otherwise, I hope my information has been helpful to you.
Kind regards,
Ulrich Stiller
Tax advisor / Diplom Business Administrator
