IAB operational use in two companies
June 15, 2018 | 30,00 EUR | answered by Steuerberater Bernd Thomas
I have a question regarding the minimum 90% business use of a car for the investment allowance:
There is an entrepreneur who uses the car for two business enterprises, with a logbook being kept.
Is the 90% use considered separately or does the entire use in both businesses count? Do the costs need to be booked separately in the accounting (based on usage percentage) or can the car be assigned to one business?
Thank you and kind regards.
Dear questioner,
I am happy to answer your inquiry based on the information provided during an initial consultation on frageinen.com. The response is based on the facts you have provided. Missing or incorrect information can affect the legal outcome.
The investment deduction amount is a benefit related to the business, not to individuals. If a taxpayer operates multiple businesses, it must be determined separately for each business whether the limits of § 7g (1) sentence 2 no. 1 EStG are met. The general tax law definition of a business applies. If the taxpayer operates multiple businesses, the relevant asset must be used for business purposes in one of the businesses at least 90%; its use in another business is considered non-business use (cf. Bartone in Korn, EStG commentary, see also BFH judgment of August 22, 2012, X R 21/09, BStBl II 2014, 447).
Sincerely,
Bernd Thomas
Tax consultant
Dipl.-Kaufmann (FH) Bernd Thomas, Tax Consultant, Neustadtswall 85, 28199 Bremen, VAT ID No. DE316948369, Member of the Hanseatic Chamber of Tax Consultants Bremen, Registration number 111705, Professional indemnity insurance with R+V Allgemeine Versicherung AG, Mittlerer Pfad 24, 70499 Stuttgart, Sum insured: 250,000 euros per individual claim; Annual maximum benefit: 1,000,000 euros (for all claims in one insurance year)
