First of all: The costs for a small aircraft are fully deductible as business expenses!

Our Federal Chancellor prefers to travel in his small plane and likes to see himself as „upper middle class“.

The Münster Fiscal Court (Finanzgericht Münster, FG) also recently classified jetting around the world as pretty down-to-earth and ruled that the costs of a single-engine propeller plane used for business purposes are reasonable and fully deductible. What can you say to that? ... Only the sky is the limit!

The lawsuit was filed by a construction company that had flown its managing partner to business appointments across Europe in its own private aircraft (cost: EUR 418,000.00).

The tax office found this too outlandish. It cut the operating costs and depreciation of the aircraft and reduced the business expense deduction by an inappropriate entertainment expense.

In contrast, the tax court recognized the managing director's flights of fancy. The reasoning:

✈️ The aircraft was used exclusively for business appointments.
✈️ The flight operation was based on understandable business considerations.
✈️ Traveling by plane could change the success of the business.
✈️ The managing director's private life was not affected as he did not have a pilot's license himself.

No matter what means of transportation you use, we will always keep you on the right course.

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