Hello, first of all: In the search I could unfortunately not get a clear answer to my question, so I would like to describe it in this topic. The following starting situation: I terminated my current employment relationship between my employer (building contractor) and me in order to be commercially active as a small entrepreneur. The small enterprise was already registered at the end of last year. I could agree with my current employer that I would continue to be a subcontractor for him. In addition, I manage my own various construction sites, so that the relationship between the work carried out by my (ex-)employer and my own construction sites is quite balanced.Last week I bought a young used (from personal experience values) Sprinter (Prche, DoKa, total weight 3.5t) and will pick it up during the week.My question no. 1 would be: Is it possible (or meaningful?), the Sp Question No. 2 would be: What would be the optimal insurance for this Sprinter? The Sprinter is used exclusively for business purposes in order to get to the own construction sites, as well as the construction sites of my (ex) employer. Also, the Sprinter is used exclusively by me and not by my 2 employees. How does the classification in the SF-classes result in a commercial (on the name of the small company) Vers How does this change with change (in the sense of Fhz. change) or when a second Sprinter is approved? In various forums I could read out that the cancellation of VAT is only possible year after year for commercial registration and therefore I cannot place the complete VAT in the 2016 tax return. -> Is there anything about this statement? Unfortunately I have not yet found the right tax advisor (or my current one has no suitable date free), that is, I can’t question this one in my business, so I hope for further information from you.