Number format: this calculator uses German notation throughout — a comma is the decimal separator and a dot groups thousands. “1.234,56” means one thousand two hundred thirty-four euros and fifty-six cents. The figures come from German tax law, so they are shown the way German authorities write them.
Gross list price (Bruttolistenpreis)
The manufacturer's recommended price at first registration, including optional extras and VAT — even for a used or leased car.
In plain language
What counts for the tax on a company car is not what the car cost but what it would have cost new — the manufacturer's list price on the day of first registration, including optional equipment and VAT. For a used or leased car that is often far above what was actually paid. Discounts change nothing.
In detail
§ 6 (1) no. 4 sentence 2 EStG refers to the domestic list price at the time of first registration plus the cost of optional equipment and including VAT. Discounts granted, the actual purchase price and any later loss in value are expressly disregarded — including for used cars. Under R 8.1 (9) no. 1 sentence 6 LStR the amount is rounded down to a full 100 €. For pure electric vehicles only a quarter is applied, provided the list price does not exceed 100.000 € (threshold raised with effect for acquisitions after 30 June 2025, § 52 (12) EStG); qualifying plug-in hybrids and more expensive electric cars are applied at half.
Worked example
List price 45.678 €: rounded down to a full 100 € that is 45.600 €. One percent of it gives 456,00 € a month for private use; on top come 0,03 % per kilometre of distance for the commute — at 20 km that is 273,60 €. Together a benefit in kind of 729,60 € a month. With a cash wage of 4.000 € in tax class 1 the car therefore costs 344,18 € a month in net terms.
In brief
Rounded down to a full 100 euros, it forms the base for the 1 % rule.
Legal basis: § 6 Abs. 1 Nr. 4 Satz 2 EStG · as at 2026