Motor vehicle in tax law

What are motor vehicles?

Motor vehicles are colloquially referred to as cars, motor vehicles, vans or passenger cars.

Motor vehicle in the UStG

(1) Motor vehicles and their use are directly influenced by taxation. The purchase of a motor vehicle is subject to sales tax (motor vehicle in the UStG). Local admission fees must be paid when registering. People who deliver a new motor vehicle to the EU are treated like entrepreneurs under VAT law (Vehicle supplier).

Keeping a motor vehicle is subject to motor vehicle tax. The consumption of mineral oil on fuels is subject to mineral oil tax. At the same time, environmental policy goals are pursued with both types of tax (ecological tax reform).

Expenses for operational use

(2) The operational use of the motor vehicle results in expenses that are also taken into account in tax law. Company vehicles belong to movable assets and can be depreciated (depreciation). Expenses, e.g. B. for repairs, are basically operating expenses.

In the case of commercial and private use of the vehicle, a private share of use must be taken into account as private extraction (1 % rule). A logbook is to be kept as proof. For family trips home and trips between the home and business premises, certain lump sums apply that are deductible. Higher actual expenses are non-deductible business expenses.

Expenses for privately used vehicles

(3) Expenses for privately used vehicles cannot be deducted. However, contributions for motor vehicle liability insurance are considered Special editions to consider. Occupational expenses for the motor vehicle can be deducted to a limited extent from income from non-self-employed work as income-related expenses, e.g. B. Travel expenses for trips between home and work, travel expenses as travel expenses for certain business trips or expenses for family trips home in the case of double housekeeping.

Travel allowances from the employer are tax-free. Special regulations must be observed for the transfer of a vehicle from the employer to the employee (A. 30 LStR). Parking fees for parking a vehicle during working hours and financing costs for purchasing a vehicle (e.g. leasing installments) are already covered by the statutory kilometer flat rate and cannot be deducted beyond that.

Accident vehicles

Accidental damage and the associated costs for removal in the event of a traffic accident (except, for example, when driving under the influence of alcohol or test drives) are advertising costs


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