Taxing a company car: 1-percent rule or logbook?

If you may use a company car privately, that is a monetary benefit you must tax. You have the choice between the flat 1-percent rule and the exact logbook. Which method is cheaper depends on your usage, and for e-cars there are also concessions.

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The private use of a company car is a monetary benefit. On a flat basis it is set at 1% of the gross list price per month (1-percent rule); alternatively you can keep a logbook and set the actual private use.

For pure electric company cars, the assessment base is greatly reduced (often only a quarter of the list price), for certain hybrids half. This significantly lowers the tax on the monetary benefit.

What you should do now

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1. Choose the method
Compare the 1-percent rule and the logbook. With low private use, the logbook is often worthwhile.
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2. Keep the logbook properly
If you choose it, the logbook must be kept completely and promptly, otherwise the tax office does not recognize it.
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3. Use the e-car advantage
For electric or certain hybrid vehicles, take the reduced assessment base into account.
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4. Note the commute
The trips between home and the first place of work are also taken into account separately.

How to spot the scam

The logbook has gaps, then the 1-percent rule applies mandatorily.
With an expensive list price and few private trips, tax is charged flatly unnecessarily.
The e-car advantage is not used.

Frequently asked questions

How does the 1-percent rule work?

The monetary benefit of private use is set flatly at 1% of the vehicle's domestic gross list price per month, plus a surcharge for trips between home and work. That is simple but not always the cheapest.

When is a logbook worthwhile?

When you use the car little privately. Then, with a proper, completely kept logbook, you can set the actual private use, which is often cheaper. Important: the logbook must be kept promptly and completely.

What advantages do e-company cars have?

For pure electric vehicles the assessment base is greatly reduced (often only a quarter of the gross list price), for certain plug-in hybrids half. As a result, the tax on the monetary benefit is significantly lower.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.