Moin together, I can lease a car via my employer. The vehicle is used exclusively for private use. It is a full-service leasing (tanks, insurance, taxes, maintenance etc.) The leasing rate is 600€ and is deducted from the gross. Distance Home work : 23km In addition, the 1% rule + 0.03% applies to the 23km, which I can not quite understand, because I already take over the leasing rate and use the car only privately. What would net out come In my opinion, it makes no sense to let the lease rate AND the 1% rule flow in, because you pay double for the car. Looking forward to your opinions. Greeting mH