Use of company car for trips for another company.
November 15, 2012 | 25,00 EUR | answered by Michael Herrmann
Good evening,
I am self-employed and have a company car in my sole proprietorship.
In addition, I am involved in a partnership (GbR).
How should a trip in the vehicle of the sole proprietorship be evaluated for the partnership? It is not a private use, but also not a trip that is initiated by the sole proprietorship as the "owner" of the vehicle.
Would such a trip still be considered a private trip for the sole proprietorship, and should I claim travel expenses for the partnership in the "private" vehicle?
Thank you.
Dear inquirer,
First of all, thank you for your inquiry, which I would like to answer based on the information provided and in the context of your commitment within the scope of an initial consultation. The response is given in accordance with the description of the situation. Missing or inaccurate information about the actual circumstances can affect the legal outcome.
In answering the question, I assume that you keep a mileage log for the sole proprietorship, as the question does not arise when calculating the private use in a lump sum.
For the sole proprietorship, you can only deduct the travel expenses as business expenses that are incurred during business trips. All other trips, whether for private reasons or for other purposes, cannot be taken into consideration.
The trips for the GbR (partnership) should be recorded as special business expenses. These are business expenses that the partner has borne and do not appear in the company's profit calculation. They are deducted from your share of the profit. The standard rate of €0.30 per kilometer can be used, or the actual costs proven.
I hope that these explanations have given you a sufficient overview of the situation within the scope of your commitment and this initial consultation, and remain
Yours sincerely,
Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax consultant
