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.
Company car (Firmenwagen)
A company car you may also use privately is a benefit in kind, taxed and charged with contributions like salary.
In plain language
If you may also drive the company car privately, the tax office treats that as part of your pay — a “benefit in kind”. You receive no money for it, but you pay tax and social security on it. The standard rule: 1 % of the new price per month, plus 0,03 % per kilometre to work. For electric cars the value counted is much reduced. If you drive little privately, a logbook is often cheaper.
In detail
§ 6 (1) no. 4 sentence 2 EStG applies, for each calendar month, 1 % of the domestic list price at the time of first registration including optional extras and VAT; under R 8.1 (9) no. 1 LStR that price is rounded down to a full 100 €. § 8 (2) sentence 3 EStG adds 0,03 % per kilometre of the distance between home and the first place of work. For fully electric vehicles only a quarter of the list price is counted, provided it does not exceed 100.000 € (threshold raised by the act of 14 July 2025, applying to acquisitions after 30 June 2025, § 52 (12) EStG); qualifying plug-in hybrids and more expensive electric cars count at half. Alternatively, under § 8 (2) sentence 4 EStG the actual costs count pro rata where a proper logbook is kept.
Worked example
45.000 € list price, 20 km to work: 1 % = 450 € plus 0,03 % × 20 = 270 €, a benefit in kind of 720 € per month in total. On a basic salary of 4.000 € the car therefore costs 339,60 € in net pay. As a fully electric car with a 50.000 € list price only a quarter counts: a 200 € benefit and 92,91 € of net cost.
In brief
1 % of the gross list price per month plus 0,03 % per commuting kilometre, or actual costs by logbook.
Legal basis: § 6 Abs. 1 Nr. 4, § 8 Abs. 2 EStG · as at 2026