I’m just thinking about leasing a car. Which brand/model is still completely unclear, but that’s not what I’m talking about here. Here’s just an example: I’m independent, single and had a taxable income of 30,000 € in 2016. According to bmf-steuercomputer.de the income tax would then be 5,768 €. Well, the assumption that I would have had a leasing vehicle in 2016 with a monthly gross rate of 439 € and a gross list price of € 39.990, not a special payment. Then I could have deducted the leasing rate completely from my profit and would therefore have to count on a taxable income of € 30.000 – (12 x € 439) = € 24.732. However, I drive the car also privately and would apply the so-called 1% rule, i.e. 1% of the list price per month to my profit. So this would be € 12 x € 399.90 = € 4.799. That would be my taxable income € 24.732 + € 4799 = € 29.531. calculator.de would be the income tax of €5.613. Is my invoice so correct? Or do I have a (thinking) error somewhere? Thank you for your answers in advance! Marco