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Idiot test - an extraordinary burden?

March 26, 2018 | 25,00 EUR | answered by Steuerberater Bernd Thomas

Dear Sir or Madam,

Are costs for reissuing the Class A driving license justified as an exceptional burden for the business owner, provided that the license is used for business purposes?

The costs of reissuance include: Application for reissuance of the driving license, Certificate of Good Conduct, Medical Psychological Examination, and Toxicological Report.

Thank you for your response.

Steuerberater Bernd Thomas

Dear inquirer,

I am happy to answer your question based on the information provided by you.

The costs for obtaining a motorcycle license are generally considered costs of general living expenses. I do not believe a deduction as an extraordinary burden is possible. In particular, there is a lack of inevitability for expenses related to a damage caused by gross negligence or intentional misconduct. This is usually the case with a driver's license suspension. Exceptions would only be conceivable in cases of medical or disability-related reasons for a medical-psychological examination, but this does not seem to apply based on the information provided.

A deduction as business expenses is also generally not possible for a class driver's license.

I am available for further questions.

Best regards,

Bernd Thomas
Tax consultant