The tax deductibility of vehicle costs depends largely on the use of the vehicle. If a vehicle is used exclusively or largely professionally, various cost types can be asserted for tax purposes. In the event of private use, the deductions are severely restricted.
Use decides on deductibility
The tax treatment of vehicle costs depends significantly on how the car is used. “If a vehicle is used exclusively or largely professionally, various cost types can be taken into account in the tax return,” explains the taxfix tax portal.
The situation is different with purely private use: expenses can only be asserted for a very limited extent here. An exception is the vehicle liability insurance: this can be deducted by private individuals as a special edition. However, the following applies to partial or fully comprehensive insurance: Only the proportion that is eligible for liability is deductible – unless the vehicle is used commercially. In this case, the full insurance contributions are considered operating expenses.
Depreciation and acquisition costs
For entrepreneurs or self -employed people who assign a vehicle to the business assets, clear depreciation rules apply: According to Everbill, the statutory service life is eight years – regardless of whether it is a new car or a younger used vehicle. A shorter service life of five years is scheduled for trucks and buses.
Attention when purchasing: The tax -recognized limit for operational vehicles is 40,000 euros. “Costs that go beyond that are considered inappropriate and are not deductible for tax purposes,” continued Everbill. This limit also affects leased vehicles – the monthly leasing rates must be adjusted accordingly in order to be fully effective for tax purposes.
Logbook vs. mileage allowance
If you occasionally use a private vehicle professionally, you have two options: to discontinue the actual costs or to use the so -called mileage money. The latter is easier in handling: 0.42 euros can be applied per kilometer, plus 0.05 euros per person with you. In this case, an elaborate logbook is not necessary – but also not allowed to claim higher costs.
However, the logbook is often indispensable for the self -employed and entrepreneurs who use the vehicle both privately and business. It serves the exact proof of the professional share of use and enables the proportionate deduction of all running costs – including gasoline, insurance, maintenance and depreciation.
Commuter flat rate for employees
Employees can deduct travel expenses to the workplace with the so -called distance flat rate. This is 0.30 euros per simple kilometer between place of residence and work – regardless of the actual means of transport. The flat rate applies to up to 4,500 euros annually. If you can prove higher actual costs, you can also go beyond this, but must prove this accordingly.
As Steuererklaerung.de emphasizes, the flat rate covers several editions – including fuel, repairs and even the proportionate vehicle tax. However, only the shortest, cheapest transport route can be set, unless a longer route is proven to be more sensible.
Self -employed and entrepreneur
Anyone who uses a vehicle within the scope of their self -employment can claim numerous vehicle costs as operating expenses – provided that operational use predominates. “With mixed use, an exact division is necessary, which must be proven by a logbook,” advises Everbill.
In practice, this means that only with operational use of over 50 percent can the vehicle be completely assigned to the business assets – including full depreciation and deduction of all ongoing costs. With less than 10 percent operational use, no tax assertion is possible at all. Proportionate treatment is successful between these thresholds.
Editor finance.net
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