Deductibility
August 16, 2011 | 35,00 EUR | answered by Dr. Yanqiong Bolik
I am self-employed. Since I did not have sufficient creditworthiness for a car lease in 2007, my husband signed the lease agreement for my company car. On the advice of our former tax advisor, we entered into a usage agreement in which I took over all costs including the statutory value-added tax. The leasing installments including value-added tax were paid by me.
Now I am undergoing a tax audit. The auditor does not want to recognize the input tax deduction for the company car.
Dear questioner,
Thank you for your inquiry, which I will gladly answer taking into account your contribution and the rules of this platform.
Please note that my explanation is based on the situation presented, and that adding, omitting, or changing information can alter the tax result.
Input tax deduction requires, among other things, that the invoices are issued to you. According to your description, it seems that in your case your husband is the invoice recipient. You can try to have the invoices corrected: have the invoices issued in your name. With the corrected invoices, you can then deduct input tax.
I hope I was able to assist you.
Sincerely,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 9332 2657
Email: info@zdbz.de
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