Creatively Wrapping Towels

Tax Court has Porsche Turbo drivers in their place - and shows excellent prospects for all company car drivers auf

Germany, regarding the deductibility of car expenses still Eldorado. Unlike in other countries, there are no fixed limits. However, if revenues and costs in a car even want to glaring disparity that also plays in Germany, the tax office no longer.

recently decided case: The owner of a rental company with a few apartments and commercial space had bought in 2001, a Porsche Turbo for net 230 000 mark and the gross purchase price by credit over 275 000 Mark financed. In 2001, the entrepreneur normal amortization of EUR 46 000 Mark, impairment in the same amount again, various vehicle costs and more Mark out 18 000 Interest expense for the Porsche-credit claims. That was the Tax Court too much. The fact that someone spends 36 percent of its revenue for the maintenance of his car, was not apparent to the financial judges somehow. They did so, depreciation, rather than on the basis of 70 000 marks - as desired - on the basis of 230 000.

The judicial statements to the log book of interest to all entrepreneurs: The entries of the Porsche drivers were the Court to spongy. This is for example: "Appointment Sun Studio", "date because of facility," "due date equipment", etc. All the mentioned Judges' general and vague and interchangeable ". So if you get through with a logbook at the tax office you must make some more precise information, for example: ". Date Otto Meier GmbH in Stuttgart wg contract for 1000 XY"

The ruling also contains approaches to Luxury Cars durchzubekommen: What bothered the judge in the Porsche driver with the consumptive enterprises, mainly, was the mismatch between revenues and costs. Also that the nature of the business, such a representation effort with a company car was not necessary. That should mean that, conversely, that umsatz- und ertragsstarken Unternehmen auch kostspielige Autos als Geschäftswagen zugestanden werden.

Grundsätzlich problematisch: PS-starke Sportwagen, da diese nach Ansicht der Richter "nach der Anschauung breitester Bevölkerungskreise in sehr starke Maße die private Lebenssphäre berühren". Mit einer Limousine, auch wenn sie sehr teuer ist, scheinen Finanzrichter also weniger Probleme zu haben. (FG Nürnberg, 28. 2. 2008, DStRE, 2008, S. 1116)