1% Rule or Logbook?
Compare both methods and find out which option saves you more money on your company car.
Leasing, fuel/electricity, insurance, tax, maintenance.
By accurately billing actual costs, you save on taxes.
1% Rule vs. Logbook: Vilken Method Är Better?
När you use a company car privately, you must pay tax on the benefit. There are two methods: the flat-rate 1% rule or the detailed logbook method. Vilken one is cheaper depends on your individual situation.
1% Rule - Simple & Convenient
- ✓No documentation effort required
- ✓1% of list price per månad as taxable benefit
- ✓Suitable for high private usage
Logbook - Potentially Cheaper
- ✓Skatt only on actual private share of costs
- ✓Requires meticulous record-keeping
- ✓Worthwhile with low private usage
Häufige Fragen zum Job-Car & Firmenwagen
Sources & References (2026)
All calculations are based on the official legal provisions for 2026. Despite careful research, no guarantee is given for correctness. This calculator does not replace professional tax advice.
Wichtiger Hinweis zur Berechnung
Diese Ergebnisse basieren auf den offiziellen Formeln des BMF (2026). Da individuelle steuerliche Merkmale (z.B. Freibeträge) variieren können, sind alle Angaben ohne Gewähr. Dieser Rechner ersetzt keine professionelle Steuerberatung. Mehr im Impressum.