Subscribe
Notify of
3 Answers
Oldest
Newest Most Voted
Inline Feedbacks
View all comments
anTTraXX
anTTraXX
1 year ago

1. There is no small business

2 Operating expenditure is operating expenditure, as the country does not play a role first

3.What is your specific question now?!

4
plohmann
Author
plohmann
1 year ago
Reply to  anTTraXX

My wife and I are pensioners. We provide assistance and have registered a small business (GbR). We want to buy a new car. Is there anything to register the car commercially? Honestly, are we just using the car for trips to school?

0
anTTraXX
anTTraXX
1 year ago
Reply to  plohmann

You registered a business because there is no small business.

For the first time, it would be necessary to clarify whether the vehicle is private assets or operating assets.

A distinction is made between necessary and desired operating assets:

  • Necessary operational capacity: operational use over 50%.
  • Gewill-adjusted operating assets: operating use varies between 10% and 50%.
  • If the operating use is less than 10%, those assets are to be classified as private assets

If the vehicle is operating assets, all expenses in this context are operating expenses.

However, you have to tax private use either using the 1% method or the travel book method.

Furthermore, operational use, regardless of the 1% method, should be demonstrated.

And if I read this:

Honestly, are we just using the car for trips to school?

It already fails at the 10% operational use

3