Logbook - Journey with company car to various work locations
December 8, 2018 | 50,00 EUR | answered by Steuerberater Bernd Thomas
Good day,
As a senior employee of a regional bank, I have a company car available for private use. The bank has 4 branches A, B, C, D. My primary workplace is A, where my office is located and I work 2-3 days a week, with a distance of 38 km. Employees of mine are also stationed at locations B, C, D. B, C, D are all located behind A, so the distance is further. Occasionally, I drive directly to customer K.
For the assessment of the possible tax advantages of a mileage log, I have the following questions:
1.) If I drive directly from home to locations B, C, D (without going to my office first), do I need to fictitiously split this trip into a 38 km commute and the rest as a business trip? Or is it considered a complete business trip?
2.) If the trip in question 1 is to be divided into business and commute, can I still claim the commuter allowance as advertising costs within the taxation declaration for the commute part?
3.) Trips from A to B, C, D are considered business trips, correct?
4.) Trips directly from home to customer K and then from the customer to the company are also considered fully business trips, correct?
Thank you in advance for your response!
Dear inquirer,
I am happy to answer your inquiry based on the information provided by you in the context of an initial consultation on frag-einen.com. The response is based on the factual information you have provided. Missing or incorrect information can affect the legal outcome. In particular, I assume that A should be considered the first place of work.
1.) If I drive directly from home (without first going to my office) to branches B, C, D: do I have to fictitiously split this journey into 38 km as the commute and the rest as the business trip? Or is it considered a complete business trip?
If you do not visit the first place of work on that day, the journey should be considered according to travel cost principles ("business trip"). If you then visit the first place of work, the commuting allowance is only half (BFH of 26.7.1978 - BStBl II p. 661, H9.10 "Official duties on the journey" LStH).
2.) If under 1. the journey is to be split into business and commuting, can I still claim the commuting allowance as business expenses in the income tax return?
Detours are to be split, and the necessary detour should be considered according to travel cost principles ("business trip").
3.) Journeys from A to B, C, D, are considered business trips, correct?
Correct.
4.) Journeys directly from home to customer K and then from the customer to the company are also considered complete business trips, correct?
Here again, only half of the commuting allowance should be considered, see answer 1.
Best regards,
Bernd Thomas
Tax advisor
Dipl.-Kaufmann (FH) Bernd Thomas, Tax Advisor, Neustadtswall 85, 28199 Bremen, bernd.thomas@yahoo.de VAT ID DE316948369, Member of the Hanseatic Tax Advisers Chamber Bremen, Registration number 111705, Professional liability insurance with R+V Allgemeine Versicherung AG, Mittlerer Pfad 24, 70499 Stuttgart, Insurance sum: 250,000 euros for each individual claim; Annual maximum benefit: 1,000,000 euros (for all damages in one insurance year)
