Module 122 min2502 wordsFree — no account
The company car: list price, commute and logbook
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 6 Bewertung — subsection 1 no. 4 sentences 2, 3 and 6: list price, electric and hybrid vehicles, logbook, bicycle — verified on September 23, 2026
- EStG § 8 Einnahmen — subsection 2 sentences 1 to 5: benefit in kind, commute, logbook, trips home — verified on September 23, 2026
- EStG § 9 Werbungskosten — subsection 1 sentence 3 nos. 4a and 5: equivalent trips, trips home — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Private use per calendar month, as a share of the gross list price — 1 %
gesetze-im-internet.de · 2026 rules - Share of the list price taken under number 3 (zero emissions) — 25 %
gesetze-im-internet.de · 2026 rules - Share of the list price taken under numbers 2, 4 and 5 — 50 %
gesetze-im-internet.de · 2026 rules - Highest gross list price for the quarter under number 3 — 100,000 €
gesetze-im-internet.de · 2026 rules - Add-on per calendar month and kilometre of distance to the first place of work — 0.03 %
gesetze-im-internet.de · 2026 rules - Value per trip home and kilometre of distance — 0.002 %
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.