Like workers, entrepreneurs can also take the journey between their private home and their business as an operating expense. However, it must always be ensured that the employee is not disadvantaged by the employer.
For this reason, according to § 9 para. 1 sentence 4 EStG also the entrepreneur the distance flat rate for the determination of the expenses for journeys between dwelling and enterprise. The distance charge is independent of the chosen means of transport. As of 2004, the said rule can be used to charge EUR 0.30 per distance kilometer as an operating expense.
Questionable from 2007, the approach from the 1st or 21 km, a case is pending.
If the entrepreneur uses a car, which is included in his business assets, then there are in principle two ways to determine the private trips of the entrepreneur for this company car . In the following, the correction of the journeys from the dwelling to the permanent establishment is dependent on this method, since the full deduction of the actual costs of the car and the simultaneous consideration of the distance charge would lead to a double deduction of operating expenses.
If the operator maintains a logbook to split up his private and operational journeys, this detailed listing can be used to accurately determine the trips between the home and the workplace. Based on the logbook, the entrepreneur can correct this portion of the vehicle costs and subsequently enter the combined kilometers with the distance flat rate of EUR 0.30 as operating expenses.
|actual car costs:||5,000 EUR|
|Logbook: entire kilometers:||10,000 km|
|of which journeys between home and business:||1,000 km|
|Share of journeys between home and business:||10%|
|Correction of the actual car costs :||10% of 5,000 EUR = 500 EUR|
|Profit Impact:||+500 EUR|
|Approach of the distance charge (single distance only):||500 km x 0.30 EUR = 150 EUR|
|actual car costs:||5,000 EUR|
|Profit Impact:||-150 EUR|
Most entrepreneurs determine the private use of their company car by the flat-rate 1% method. This method involves relatively little effort and is quickly calculated , but does not cover the private trips that were actually carried out during the year.
If the entrepreneur determines the proportion of private use for his company car by the 1% method, a method similar to the logbook can not be used for correction. One solution to this problem is a flat rate from the Income Tax Act.
Based on collected invoices and receipts, the amount of incurred actual vehicle costs can be determined exactly at the end of the year. Since this amount also includes the costs of travel between home and business, these must be corrected.
However, since a logbook with detailed explanations of the individual trips is missing, the trips from the apartment to the operation must be estimated. Experience has shown that the size of the tax office is unrivaled, ranging from 230 to 280 working days per year. For entrepreneurs, more days can be created in individual cases.
This value should be multiplied by the distance and the distance charge. (It is the same calculation as for the employee.)
In the second step, the comparison value is to be determined, which is determined by the gross domestic list price of the vehicle, the distance and a flat rate of 0.03% per month. By comparing these two values, the entrepreneur can determine the non-deductible business expenses . These must be recorded to increase the profits.
|Gross list price of the vehicle:||20,000 euros|
|Distance from the apartment to the operation:||15 km|
|Number of days:||180|
If the entrepreneur uses a private car to drive from the apartment to the company, he can easily use the distance charge to calculate the operating expenses. There is no further correction necessary. The journeys between individual operating sites can be sold fully as an operating expense.
The input tax can be claimed by the entrepreneur only for the operating expenses incurred by public transport.