1% Rule or Logbook?
Compare both methods and find out which option saves you more money on your company car.
Vehicle Data (1% Rule)
€
Logbook Data
Estimate for comparison
€
Leasing, fuel/electricity, insurance, tax, maintenance.
Resultat: Logbook is worth it!
385,83 €Savings per Månad
By accurately billing actual costs, you save on taxes.
1% Rule
652,50 €
månadsvis Taxable
Flat Rate (1%)450,00 €
Commute202,50 €
Logbook
266,67 €
månadsvis Taxable
Privat Share40.0%
Cost per km
0,400 €
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
Sources & References (2025)
Federal Ministry of Finance
Official tax tables and tax calculation guidelines.
Tysk PensionsförsäkringCurrent pension values and contribution assessment ceilings.
Federal Ministry of HealthSocial security contribution rates and thresholds.
All calculations are based on the official legal provisions for 2025. Despite careful research, no guarantee is given for correctness. This calculator does not replace professional tax advice.