Hello dear people, I have a small company (intermediation agency / company form e.K.). The headquarters of the company is also at the same time my private address (home office). The annual turnover is at the time about 20,000,00 Euro, the profit is relatively low, about 13.000,00 Euro. Since I only carry out placements and work 90% from home, thus also hardly any service journeys will arise and I will also privately rather little drive, approx. 5000-10000 KM per year. However, I do not want to drive more privately than professionally! Travels from the apartment to the workplace are completely eliminated there (home office)! Now I would like to buy a small new car (Ford Fiesta). It is a (new car) Eu vehicle with daily registration. The car has 10 KM on the Tacho and has been registered for the first time in Oct. 2014. The purchase price is net 6,932,77 + (19% VAT) 1,317,22. The current list price is € 11,675,00 incl. VAT. If I would allow the car (full cascade + partial cascade with SB) to the company, I would have to reckon with about 1.090,00 € per year in insurance costs, private with only 910,00 €. The car tax is at 70,00 € per year! Since the car is new, still has 2 years factory warranty, and in the next 2 years probably no repairs, inspections, Tüv, Asu, etc. will occur, then probably also no further costs arise. In view of my situation, buy the car privately and allow it to be used commercially, or whether I should buy the car on the company and choose the 1% rule??? My tax advisor advises me to buy and register the car on the company and choose the 1% rule!!! But can I do that at all so easily? I can’t yet assess whether I will use the car more professionally, or privately, is certain, I will hardly use the car and we will not be able to In addition, the 1% rule can only be used if the professional use is more than 50% of the total use. This can be done either on the basis of a representative period of 3 months, during which the use must be broken down privately and professionally, which corresponds to the documentation of a travel book, or on the basis of a longer period, during which the use depends on dates, and intended private and professional use. Another disadvantage is that I can sell the car out of the company’s assets, only with a warranty of 1-2 years to private individuals, no matter how old it is!! What do you think, in my situation, is the best solution for me, in order not to get problems with the treasury and in order to obtain the highest possible financial and tax advantage to the treasury? Is my tax advisor right, or do you see it differently!? thank you for your help and for your efforts!!! 😉 Greetings Jupp 😉