Lost logbook
December 3, 2011 | 25,00 EUR | answered by Oliver Burchardt
Hello!
From 1.10.2006 to 30.09.2010, I worked for a Norwegian company. I was employed by the German GmbH. The GmbH was closed on 31.12.2009, and I was then employed by the Danish ApS from 1.1.2010. Now, I had a company car worth approximately 40,000 euros. Since I kept a mileage log, 88 euros were deducted from my salary every month. I always sent the mileage logs at the beginning of the following year. Due to the closure of the GmbH, all mileage logs were lost. Even my mileage log after the end of employment is no longer available. Who is liable if a tax audit occurs now?! I am the taxpayer, right?! The company was working in total chaos. Meanwhile, everything has calmed down and I will even be working for the company again from 1.1.2012, but I will then use the 1% rule. Can you provide me with a clear statement, possibly with case law or other guidelines. Thank you very much. Kind regards.
Dear Mr. Becker,
Thank you for your inquiry, which I would be happy to answer as part of an initial consultation.
Please note that the tax assessment is based on the information provided. Adding, changing, or omitting information may alter the result, possibly significantly.
As a taxpayer, you are responsible for providing the tax office with all relevant documents. However, if the documents are lost for reasons beyond your control, the tax office must treat you as if the documents were provided. This has been clearly established by relevant court decisions.
However, this principle has been qualified in the case of a mileage log. You are still required to prove that the business trips documented in the mileage log actually occurred. If you cannot prove this with other documents, the aforementioned legal precedent unfortunately does not help you. The retroactive creation of a mileage log has always been rejected by the Federal Fiscal Court.
Therefore, you will initially have to bear the consequences of the lost mileage logs from a tax perspective. Whether your employer can be held liable for this loss is a question you should discuss with your lawyer. I cannot provide a statement on this due to professional reasons, as it is no longer a tax-related issue but falls within the realm of labor law.
I hope this information has been helpful.
Sincerely,
Oliver Burchardt
Certified Public Accountant
Tax Consultant
