I am a freelance IT consultant and from 1.3.13 for 12 months with a fixed customer (will probably be extended by another year in 2014). I now want to buy a new car and lease the business. I have about 200 journeys of 40km easy distance from home to the customer. No further career-related journeys. -> 16000km p.a. According to my experience about 4000km private journeys are added, so that a leasing with 20,000km p.a. is close. Share of 80% and the private at 20% For this case it would be useful to keep a travel book and not the 1% regulation + 0.03% for the journeys home workplace. Is it correct for this case to count all expenses for the vehicle to 80% as operating expenses? Pre-tax deduction as well for 80% of expenses. Do I have to pay/tax anything else?