Good day together, with the following fictitious situation I would like to initiate a discussion: Let’s assume that the managing director of a GmbH would be private owner of an upper class vehicle (purchased, financed or privately leased). Furthermore, it is assumed that this owner leases his vehicle daily to the GmbH for operational use. Operating user of the rented vehicle is the managing director personally. It is assumed that a company car will not be made available to the managing director (he owns his private vehicle). It is to be discussed whether in this example for the use of the rented vehicle the 1% regulation could be applied. I am of the opinion that the regulation could not be applied because the rented vehicle would be rented exclusively for operational purposes (daywise). Private person can drive the vehicle to the company (delivery) and also drive home again as a private person (pick-up). In this respect, the control of the way between the apartment and the workplace would not be applicable. In addition, the question arose here, whether to support the circumstances a journey book would actually be to be kept? For the days outside the rental of the vehicle to the GmbH no control is necessary anyway, since the vehicle is as described in the Private property. Look forward to feedback, greeting, hawaii