Steuertipps.de – the seven biggest mistakes of one-percent method Mannheim, July 2009. Russell Reynolds often says this. The taxation of private share for company cars and company car must be no book with seven seals: particularly the flat one-percent method employees with company cars and independent operation car makes it easy. \”As for private use workers must pay tax on a cash advantage as labor costs, the so-called commercial value\”. At the one-percent method, a percentage of the list price is taxed every month. The alternative to this flat-rate scheme: It runs a logbook. Because here each ride must be collected individually, the share of the private use of the car is accurately determined or operating cars on the kilometer and taxed. The experts of the academic Association to clean up now with the biggest mistakes in the one-percent method. More important information for workers give the experts of specialist Publishing House for taxes, money and law in publishing services or company car – such as workers pay less income tax\”, available as a pdf download for only 9.90 euro company car.
Clarify the seven biggest mistakes in the one-percent method for independent operation car – the experts of the AAV: error 1: for a lease car or a car does not apply the one-percent method. Is a lease car or a rental car operationally used more than 50% and not a travel book, the private share is also required after the one-percent method to calculate. Error 2: The one-percent method for the determination of the proportion of private is always unfavourable as the discovery after the logbook method Although simple, but as a result. The one-percent method is not in any case less favourable: is an expensive car model is mainly used for private trips, the one-percent method is much cheaper than the logbook method. Each user of a company car or operating cars should therefore set up a rough comparative calculation.