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Private car use for customer visits

December 1, 2009 | 20,00 EUR | answered by Matthias Wander

I work as a sales engineer in field service. Since I live about 200km away from our company branch, I have a home office.

For customer visits, I use my private car. That's why I will claim 0.30 euros per driven kilometer to the customer in my income tax return. Is that correct?

Since I only drive to our branch two to three times a month at most, I am interested in how to handle these driven kilometers.

I may also consider opting for a company car in the future. Regardless of whether I am taxed at 1% or keep a logbook, how many office trips per year are allowed?

Thank you.

Matthias Wander

Dear inquirer,

Thank you for your inquiry, which I would like to answer based on the information you have provided in the context of an initial consultation.

The trips to customers with your private car are business-related business trips, which you can deduct as advertising costs at 0.30 euros per kilometer driven (round trip).

The trips to the company branch are trips between home and workplace. It is not necessary to visit the workplace daily. These trips are taken into account as part of the distance lump sum allowance (distance kilometers).

If a company car is provided to you, the private use must be determined according to the 1% method or by using a travel log. For trips between home and workplace, which can be made an unlimited number of times, a taxable benefit in the amount of 0.03% of the list price of the car multiplied by the distance between home and workplace must be reported each month using the 1% method. It does not matter how often you visit the workplace (BMF from 23.10.2008). The Federal Fiscal Court ruled in a decision on 04.04.2008 (VI R 85/04, BStBl 2008 II p. 887) that for employees who use the company car only once a week for trips between home and workplace, individual valuation of the trips must be carried out, but the tax authorities do not apply this ruling (BMF from 23.10.2008).

I hope this gives you an initial overview.

Sincerely,

Wander
Tax advisor