> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10086200-leasing-von-unbeweglichen-wirtschaftsguetern-1.md). # Vehicle leasing Help on the Immodio entry item Leasing a vehicle or car.
Use this category for the **leasing costs of a motor vehicle**, as far as the vehicle is used for your letting activity. These include in particular the **monthly leasing instalments** and in principle also a **special leasing payment** where it is part of the leasing contract. Deducting them for tax requires the use of the vehicle actually to be connected with generating your income from letting and leasing. Typical trips relating to the letting are, for example: * trips to rental properties for viewings, handovers or inspections, * trips to tradesmen, authorities or property managers, * trips to obtain material for a rental property, * or other trips occasioned directly by your letting. ### **Only the share relating to the letting is deductible** Where the leased vehicle is used both for the letting and privately or for other activities, the leasing costs may **not** be attributed entirely to the letting. An appropriate measure for the split is in particular the ratio of the kilometres driven for the letting to the total kilometres driven. The Federal Fiscal Court has applied precisely this measure to a leased vehicle used for mixed purposes with income from letting and leasing. **Example** * Over the year you drive a total of: **15,000 km** * Of that: **3,000 km is attributable to your letting** The share of use relating to the letting is therefore: **3,000 km ÷ 15,000 km = 20%** Your leasing instalments over the year are: **€6,000** Billing on the basis of the actual vehicle costs, **€6,000 × 20% = €1,200** is therefore in principle attributable to your letting. The remaining **80%** may not be taken into account as income-related expenditure of your letting and is accordingly **not** entered in this category. ### **A special leasing payment is in principle part of the leasing** When a leasing contract is concluded, a one-off **special leasing payment** is frequently required in addition to the monthly instalments. **Example** * the special leasing payment: **€6,000** * the monthly leasing instalment: **€450** * the term: **36 months** Economically the special payment is part of making the vehicle available and can therefore in principle likewise be recorded through the category "[Vehicle and car leasing](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10086200-leasing-von-unbeweglichen-wirtschaftsguetern-1.md)". {% hint style="info" %} The treatment of a special leasing payment for tax is, however, more complicated than that of a normal monthly instalment. {% endhint %} In 2024 the Federal Fiscal Court held that a special payment reducing the monthly leasing instalments during the term of the contract is in principle **to be attributed to the leasing period pro rata by time** when determining the actual annual vehicle costs. The share relating to the letting also depends on the ratio of the kilometres driven for the letting to the total kilometres driven. For income from letting and leasing, however, the Federal Fiscal Court expressly left open in the same proceedings whether a more extensive immediate deduction of income-related expenditure can also be possible under certain conditions. ### **Distinguish leasing costs and running vehicle costs** This category is intended for the **costs of the leasing contract**. Other costs for the vehicle are recorded according to their respective type of cost. For example: * **the leasing instalment** → **"**[**Vehicle and car leasing**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10086200-leasing-von-unbeweglichen-wirtschaftsguetern-1.md)**"** * **vehicle tax** → **"**[**Vehicle tax**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082600-kfz-steuer.md)**"** * **fuel, vehicle care and other running vehicle costs** → **"**[**Running operating costs for a vehicle / car**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10085600-laufende-betriebskosten-fuer-fahrzeug-auto-kfz.md)**"** ### **No double recognition with the mileage allowance** For trips in connection with the letting, **flat rate mileage costs** can under certain conditions be applied instead of the actual vehicle costs. For landlords the Federal Fiscal Court has confirmed that trips to the rental property can as a rule be taken into account at **€0.30 per kilometre actually driven** where the rental property does not exceptionally become the fixed local centre of the letting activity. It is then important that: **The mileage allowance already includes the typical vehicle costs.** These also include in particular: * leasing costs, * fuel, * maintenance, * repairs, * insurance, * vehicle tax. {% hint style="warning" %} Leasing instalments and special leasing payments are part of the vehicle's total costs and are in principle covered by a flat rate per kilometre. {% endhint %} You may therefore not, for example, apply **1,000 letting kilometres × €0.30 = €300** as travel costs at the same time as additionally taking into account the share of your leasing instalments attributable to those trips as income-related expenditure. That would be a **double recognition of the same vehicle costs**. ### **Actual costs or the mileage allowance** In practice there are therefore two different methods. **Variant 1: the flat rate per kilometre** You record the kilometres you actually drove for the letting and use the permissible flat rate per kilometre. The vehicle costs it contains are not additionally claimed individually. **Variant 2: the actual vehicle costs** You determine the total actual vehicle costs and then establish the **share of use relating to the letting**, on the basis of the kilometres driven for example. The actual vehicle costs include, among other things, leasing costs, fuel, maintenance, repairs, vehicle tax and insurance. ### **Frequent trips to one rental property have to be treated separately** Normally occasional trips to a rental property are to be assessed as travel costs relating to the letting. Where you visit the same property **exceptionally frequently and permanently**, however, the rental property can become the fixed local centre of your letting activity. In the past the Federal Fiscal Court had to decide, for example, about landlords who visited their properties **165** or **215 times a year** during extensive work. In such exceptional cases the deduction of income-related expenditure for those journeys can be limited to the **commuting allowance**. Even then the leasing costs for those trips may **not** be taken into account in addition to the travel costs already covered. ### **Document private use properly** With a leased vehicle used both privately and for the letting in particular, it should be comprehensible how the share relating to the letting was determined. **Example** * the annual mileage: **20,000 km** * of which: **2,500 km for the letting** * the letting share: **12.5%** * the annual leasing instalments: **€7,200** With a split on the basis of the actual vehicle costs, **€7,200 × 12.5% = €900** would in principle be attributable to the letting and can accordingly be entered in the category "[Vehicle and car leasing](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10086200-leasing-von-unbeweglichen-wirtschaftsguetern-1.md)". ### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner whose letting activity the leased vehicle actually serves. ### **Do not recover from the tenant** Leasing costs for the landlord's vehicle are the **owner's costs** and not operating costs of the rental property. The vehicle serves, for example, to manage properties, carry out inspections or attend appointments. Its leasing costs do not, however, arise from the tenants' intended use of the building or land. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. ### **Which documents should you keep?** Keep in particular the **leasing contract**, all leasing invoices and proof of payment, invoices for special leasing payments, the vehicle and contract data and documents on the term of the contract. With mixed use there should also be mileage readings or suitable records of trips from which the total mileage and the trips relating to the letting can be traced. With a special leasing payment it should also be documented for which contract period it was made and how the share attributable to the letting was determined for tax.