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in old cars the company car tax

If you use your business car mainly operational, and also lead no logbook, tax on the private use after the standard one-percent rule. " And the beats in a used car in the same amount charge as a new car.

countermeasure 1: taxed no more than the annual cost of your car. This scheme is called in jargon "cost ceiling". To benefit from these mechanisms, make the user previously written off cars, which are mainly used operationally. (BMF letter dated 21/01/2002, para 14; BStBl 2002 I 148 )

example Meier entrepreneur drives a Mercedes S-Class (Year 2000) as a business car, which he has already written down to zero. New price at that time: 60 000 €. The total cost per year (gasoline, insurance, taxes and repairs) per year 6000 €. Then This is where the cost of capping and Meier must pay tax only 6000 € 7200 € instead of actually (12 x 1% of 60 000 €) per year as a withdrawal. As a result, he can certainly sell anything.

countermeasure 2: If you use your car is mostly private, the one-percent rule since 2006 no longer to bear. You may then nevertheless, according to administrative instruction make all car costs as an operating expense, but I have (only) in the amount of the private use of extraction. This actually a "penalty" intended restriction of one-percent rule in this case is a gift, you should use. (BMF 07:07:06; DStR 2006.1280)

Example: If entrepreneurs Meier (so) the car made only 40 percent utilized, he's just 40 percent of the total cost of 6000 Euro, € 2400 including claims. This is curiously more than operating expenses deduction at 60 percent business use in connection with the one-percent rule.

additional control when using a company car for other types of income

you should not give the tax office that you take your business car, for example, inspection trips to far-away rental properties. Although you can deduct mileage for the rental income, in exactly the same height increases but the monetary benefit that you must pay tax for private use. Since it is better to omit such trips in the same tax return.