Hello, read the most diverse articles about car control for an hour now, but I don’t get really smart about it or almost all of them refer to private use. I would get a car, it can only be used professionally (private journeys are forbidden) and there is a duty to book journeys. The company car is used practically only for trips between home and work place as well as for professional appointments etc., how is the Fa I understand correctly that the 1% regulation only applies if the vehicle is allowed to be used privately. Speak of the 1% regulation does not concern me, because only professional use. – Vehicle value approx.22,000 € – Simple distance housing work 60 KM – 20 working days/month The invoice is valid for me: 22,000 € x 0.03% x 60 KM = 396 €. So right? These 396 € are then counted on my gross salary, from the total gross income the tax is then paid. The tax deductions (approx. 33%) are calculated, the 396 € will be deducted from the gross salary, but the tax deductions will remain the same, so that the “higher” deductions will be deducted from the gross salary? Does the company car cost me about 130 € net? Refuelling and repairs will be paid by the company, a fuel card will also be included. Am I correct with this invoice and consideration? Would you be super grateful for an answer.