Reconstructed trip log is insufficient evidence

A former supermarket manager was asked by the tax inspector to prove that he had driven no more than 500 kilometers privately using his employer’s car. To this end, the inspector requested that he complete a questionnaire and, if he had maintained a trip log, to submit it as well.

However, the original trip log was no longer available. The manager had not transferred it to his personal email address before leaving the company. He stated that the log had been stored on a work computer, which he no longer had access to. As a result, he submitted a reconstructed trip log—but it was deemed insufficiently reliable.

The court ruled that the manager failed to meet the burden of proof to convincingly demonstrate that less than 500 kilometers were driven for private purposes. This means the legal presumption of private use stands, and the additional payroll tax assessments were rightly imposed. Furthermore, the court found that the contractual prohibition on private use did not constitute sufficient evidence, as there was no indication that the employer monitored compliance with this rule. The fact that the manager owned several private vehicles was also not enough to fully rule out private use of the company car.

This case clearly shows that the rules around company cars and additional tax charges can be complex. We’re happy to help you apply them correctly in your situation! Please contact your account manager for support.