Have times a general question, but unfortunately no off topic area found. Can one as a trader regardless of turnover and type of business get the VAT refund on the new car ? So commercial use must be over 10% I have heard. But are there any other restrictions ? Can one get the VAT refund and the business after 2 years unsubscribe ? Business turnover only say 500 Euro mtl. nevertheless refund of the VAT of a 25.000 Euro car possible ? Otherwise depreciation 20% p.a and 1% taxing the list price as a private share PLUS still an amount per private kilometer ?