logbook
December 20, 2020 | 25,00 EUR | answered by Steuerberater Knut Christiansen
A logbook from the tax office is being rejected because it does not include each individual trip, but rather trips per day to the same property management companies or objects. For example, it is stated: 10.12.2018 8.00 - 14.00 Property management X, Property management Y, Property management Z: 100 km.
Is there a ruling in which this approach is interpreted positively or what can I do now to contest the non-recognition of the logbook?
Thank you.
Good day and thank you for using frag-einen.com!
I would be happy to answer your question as part of an initial consultation.
In general, trips should be recorded individually. In particular, the date and destination (exact designation: street names) of each trip should be specified. If there is no individual record, the logbook is not formally recognized. Apparently, the tax office has also not accepted yours. This cannot be objected to (unfortunately). I am not aware of any judgment that interprets your case positively. Rather, the Federal Fiscal Court, the highest German tax court, has frequently ruled that an improper logbook is not recognized. Therefore, I cannot give you any hope that an objection would be successful.
I hope this answers your question, otherwise please feel free to ask further questions at no cost.
I would like to point out that this forum cannot replace a detailed and personal tax consultation, but is primarily intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your issue could be different.
Best regards
Knut Christiansen
Tax consultant
