Additional payments for family trips home with the company car

Even if the employee makes additional payments for the use of the company car, no pro rata deduction of income-related expenses is possible for family trips home as part of a double household management.

If an employee also uses the company car provided by the employer for family trips home as part of a double household management, the deduction of income-related expenses for family trips home is not possible even if the employee has to pay a usage fee to the employer or has to bear individual vehicle costs. For the Federal Fiscal Court, the wording of the law was also clear in this constellation, which provides for the exclusion of the deduction of income-related expenses across the board for any use of a vehicle as part of a type of income.