rental of private vehicle to business

If you are self-employed in secondary occupation, this is not possible because you are a single entity for tax purposes and cannot sell to yourself. However, since you know the total number of kilometres and keep detailed records of the number of business kilometres, you can easily calculate the percentage of business use. Please note that if you also use the vehicle for commuting or business trips for your employer in your main occupation as an employee and you receive a mileage allowance for this, you must deduct the business kilometres for your employer:

WW kilometres commuting as an employee

XX kilometres business trips as an employee

YY kilometres business trips as a self-employed person in secondary occupation

ZZ kilometres private use</

total amount of kilometres TT = WW + XX + YY + ZZ

amount of kilometres for private use = TT - WW - XX - YY

% professional use as a self-employed in secondary occupation = ( WW + XX + YY + ZZ) / TT * 100 %

An example:

distance travelled between home and work as an employee = 15 km (one way) = 30 km per day x 220 days (average number of working days per year) = 6,600 km / year

distance travelled for professional purposes as an employee = 1,570 km / year</

distance for professional travel as a self-employed person in a secondary occupation = 4,830 km/year

total number of kilometres = 23,000 km/year

total number of kilometres for private use = 23,000 km - 6,600 km - 1,570 km - 4,830 km = 10,000 km

% commuting as an employee = 6,600 km / 23,000 km * 100 % = 28.70 %

% business travel as an employee = 1,570 km / 23,000 km * 10 % = 6.83 %

% business travel as a self-employed person in a secondary occupation = 4,830 km / 23,000 km * 100% = 21.00%

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In the example, you therefore calculate 21% professional use for all costs associated with the car (insurance, car wash, maintenance, repairs, etc.). Only parking tickets are calculated at 100% professional use, but you must be able to prove that the parking was indeed for professional purposes (e.g. visiting customers, purchases exclusively for professional use, visiting trade fairs, training courses, etc.). It is best to keep a detailed summary of this and you must either have an invoice from the car park (or from 4411 or something similar) or individual parking tickets.