Vehicle for business or personal use?
August 5, 2013 | 25,00 EUR | answered by Steuerberater Thomas Textoris
Dear Sir or Madam,
I am a freelancer with a vehicle that is used both privately and for business purposes. My company has been in existence since 2009. In 2011, I used the vehicle for more than 50% for business purposes, while in the years 2009, 2010, 2012 and also now in 2013, I use the vehicle for more than 50% for private use. I use the vehicle for customer trips and do not have any other business premises besides an office in our apartment.
-Is the vehicle to be considered as a business vehicle since it was predominantly used for business purposes in 2011?
-Is there a way to transfer the vehicle back into private ownership?
-If the vehicle is deemed to be in my business possession since 2011, can I still claim the flat rate of €0.30 per kilometer? Or do I only have the option of the 1% method or the mileage log method?
Thank you in advance,
Kind regards.
Dear questioner,
As part of an initial consultation and considering the regulations of this forum, I would like to answer your question as follows:
A motor vehicle is to be allocated to the necessary operating assets if it is used for business purposes by more than 50% (R 4.2 Abs.1 EStR).
If the business use is between 10% and 50%, allocation of the motor vehicle to the voluntary operating assets is possible (R 4.2 Abs. 1 EStR).
If the business use is less than 10%, allocation to the operating assets is usually not possible.
In your case, the motor vehicle in 2011 would be considered as necessary operating assets.
If the private use in 2012 is 50% or more and the motor vehicle is not to remain in the voluntary operating assets (as above), a withdrawal of the motor vehicle can be made. This withdrawal is generally to be valued at the fair value of the car according to § 6 (1) No.4 EStG.
If the motor vehicle is in the necessary operating assets in 2011, the lump sums cannot be applied.
If the business use is more than 50%, the private use can be determined within the 1% rule (§ 6 para. 1 No. 4 S.2 EStG). Alternatively, a proper logbook can be kept.
The mileage allowance can only be claimed if the motor vehicle is in private ownership, i.e. with a business use of less than 10% or if you waive the allocation to the voluntary operating assets.
If you have any further questions arising from my answer, please use the follow-up function.
Otherwise, I hope I have answered your question sufficiently.
Best regards,
Thomas Textoris
Tax consultant
