Field help:
Other actual travel expenses (excluding depreciation and interest)
Enter the vehicle expenses you have incurred here for
- A company vehicle that belongs to the necessary (utilization share above 50 %) or to the required operating assets (utilization share between 10 and 50 %),
- Business trips with a private vehicle belonging to private assets,
- Business trips with a rental car, taxi or by public transport, e. g. train, bus, ferry.
- Business trips by airplane.
Note: Business trips also include journeys between home and business as well as journeys home in the context of a second household.
Company vehicle expenses (operating costs)
Enter here all the costs of vehicles that are allocated to the necessary or arbitrary business assets (excluding sales tax): Think of the expenses for fuel, garage rent, repairs, inspections, maintenance, TÜV, ASU, car radio and radio licence fees, car telephone, accessories, etc. This includes accident costs, even if the accident occurred on a private trip or was caused by private reasons, such as the influence of alcohol.
You must specify separately
- Leasing fees including a special leasing payment for leased vehicles ("leasing costs").
- Expenditure on motor vehicle tax, car insurance and tolls ("taxes, insurance and tolls").
- Interest on debt ("Other operating expenses deductible without limitation").
- depreciation ("deduction for wear and tear").
- Special depreciation according to § 7g EStG (only permissible if the vehicle is used almost exclusively for operational purposes).
- Residual book value when the car leaves the company's assets, e. g. in the event of sale, withdrawal or total loss ("deduction for wear and tear")
- Value-added tax (input tax) on operating costs ("Other operating expenses that can be deducted without restriction").
- Value-added tax (input tax) on the acquisition costs in the year of acquisition ("Other operating expenses that can be deducted without limitation").
Costs for business trips
Please also state all expenses for business trips that you have undertaken with your private vehicle, a rental car or taxi, public transport or as a passenger in return for a fee. This also includes flight and ferry costs for journeys between the home and business as well as for journeys home as part of a second household.
SteuerGo: If you use a private car for business travel, you can apply the business travel flat rate of 0,30 Euro or with the higher actual kilometer costs.
