(2022)
Private vehicle use: (2) logbook method
With the logbook method, the value of private use can be calculated using the actual costs proportionate to private journeys. The taxable value of use is the part of the total costs for the company car that corresponds to the proportion of private journeys in the total mileage. To determine the private use share, you must keep a "proper" logbook in which all journeys are recorded without gaps. Enter the calculated value of use.
Private use value = Total costs x Private use share
Private use share = Kilometres driven privately (according to logbook) : Total mileage x 100
Note: Kilometres driven privately do not include journeys between home and work or journeys home as part of a second household.
Example: You drive 25,000 kilometres a year with the company car, of which 10,000 km are for private journeys according to the logbook. The total costs are 8,000 Euro (excluding VAT) per year.
The private share is: 10,000 km : 25,000 km x 100 = 40 %
The private use value is: 40 % of 8,000 Euro = 3,200 Euro.
The private use value determined using the logbook method is also subject to VAT (§ 3 Abs. 9a Nr. 1 UStG). You can deduct costs not subject to input tax from the total costs in the proven amount and only calculate VAT on the reduced value of use.
Costs not subject to input tax include operating costs such as car insurance, vehicle tax, broadcasting fee, garage rent, ADAC membership, and costs incurred abroad. Interest on loans is also included. Depreciation is also included if no input tax deduction was possible on the purchase costs, e.g. when buying privately or transferring from private assets.
Total costs (excluding VAT)
Private use share according to logbook: 40 %
Deduction of costs not subject to input tax |
8,000 Euro
./. 1,000 Euro |
3,200 Euro |
Total costs with input tax
Private use share according to logbook |
= 7,000 Euro
x 40 % |
|
Basis for VAT
19 % of the basis |
= 2,800 Euro
532 Euro |
+ 532 Euro |
| To be taxed as business income |
|
= 3,732 Euro |
Please note that there are special regulations for electric and hybrid electric vehicles. In accordance with the halving or quartering of the assessment basis in the 1% flat-rate method, the depreciation (AfA) to be taken into account must be halved or quartered. If you use a leased or rented vehicle, the leasing or rental costs must be halved or quartered accordingly. This applies to the purchase or leasing of an electric or hybrid electric vehicle between 1 January 2019 and 31 December 2030.
The exact regulation has unfortunately become very complex.
