As with many tax aspects, it is not possible to make a blanket statement here. First of all, you have to differentiate: Do you use your car less than 10 % for business purposes?

Can you answer the question with "Yes"?

Then the car is part of your private assets for tax purposes. This means that
➡️ The sale is tax-free.
➡️ You can deduct a "usage contribution" of EUR 0.30 per kilometer driven for business trips.

You answer the question with "No"?

Then it is important to differentiate again below: Do you use your car for business purposes up to a maximum of 50 %?

➡️ No: You must classify the car as business assets. This means that you can:
- deduct all car costs (fuel, insurance, inspections) as business expenses and
- depreciate the car over six years.
➡️ Yes: You have the option of assigning the car to your private or business assets.

The taxation of the benefit from private use -

either by the logbook method ...
📌 First of all, you must calculate the annual vehicle costs (Total costs), e.g. expenses for fuel, maintenance and repairs, taxes, insurance and leasing.
📌 From the Total mileage per calendar year and the total costs results in the cost per kilometer.
📌 We calculate this with the sum of the kilometers traveled privately multiplied. The result is the benefit that you have to pay tax on.

... or using the 1-% method
📌 for the Private use you pay tax on 1 % of the gross list price (BLP) of the car each month. This applies regardless of the age of the car. The list price (manufacturer's RRP for private individuals) is rounded down to the nearest 100 euros.
📌 For Journeys between home and work either 0.03 % of the BLP per distance kilometer and month or 0.002 % of the BLP per distance kilometer and journey.

Advantages for e-vehicles

📌 In general, for electric and externally chargeable hybrid vehicles (plug-in hybrids), the 1-% method only uses 0.5 % of the BLP are recognized. With the logbook method, only half of the depreciation or lease payments are taken into account.
📌 For purely electric vehicles that cost no more than €100,000.00, you can even just 0.25 % of the BLP are recognized. The same applies to the costs for the logbook method.

And the best for last: special depreciation

If you purchase - new or used - vehicles for your company by 31.12.2027, you have the following depreciation options:

✔️ DegressiveIn the year of acquisition and the two following years, up to 30 % of the acquisition or book value.
✔️ Arithmetic-degressive for pure electric vehicles75 % in the year of acquisition, thereafter 10 %, 5 %, 5 %, 3 % and 2 % annually.

👉 Do you have questions about the taxation of vehicles in your company?
Feel free to contact us! We will be happy to assist you and help you with your tax questions and concerns:
www.wsb-berater.com/kontakt

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