Ask a tax advisor on the topic of Other questions to tax advisors

Leased vehicle

November 29, 2011 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

Hello,

I am self-employed and have leased a car. I can pick it up in the last week of December 2011 or alternatively in the first week of January 2012.

If I pick it up, for example, on December 29, 2011, do I have to pay taxes on the benefit of use for the entire December retroactively, or is it calculated proportionally for December or only from January 2012?

Thank you.

Dipl.BW/SB Ulrich Stiller

Dear client,

Thank you for your inquiry, which I would like to answer based on the information provided and in the context of your efforts within a first consultation as follows:

Your issue is regulated in § 6 (1) No. 4 Sentence 2 EStG. According to this provision, the private use of a car that is used for business purposes more than 50% of the time is to be calculated at 1% of the domestic list price at the time of first registration plus the costs for special equipment including VAT for each calendar month.

Partial calendar months are counted as a full month, so in principle a full month calculation would be made if the change is made on December 29, 2011. However, if you treated a vehicle as business property with the 1% rule until December 28, 2011, the 1% rule will only apply to the old vehicle for December 2011, and the new vehicle will be considered from January 2012.

I hope this information was helpful to you.

Yours sincerely,

Ulrich Stiller
Tax consultant/Diploma in Business Administration