1-percent rule refueling on vacation?

Yes, refueling on Vacation can fall under the 1-percent rule. This is a regulation that concerns the private use of a company car. The 1-percent rule stipulates that 1 percent of the vehicle's gross List price must be taxed monthly as a monetary benefit for private use. This means that all private trips, including Vacation trips and associated refueling costs, fall under this rule.

When a company car is used for private purposes, this includes refueling during vacations. This monetary benefit is covered by the flat-rate 1-percent rule. It does not matter how long the Vacation trip lasts or how many kilometers are driven. It is irrelevant whether the Trip takes place domestically or abroad. The employer covers business-related expenses such as fuel costs, insurance, and repairs, while the employee taxes the proportional benefit through payroll.

However, it is important that all business and private trips and the associated documentation, such as fuel receipts and logbooks, are accurately maintained. These serve as proof for tax consideration. If discrepancies arise or the documentation is inadequate, there may be additional demands from the tax office.

In summary, refueling on Vacation is covered by the monthly taxation of the monetary benefit through the 1-percent rule. No special accounting for Vacation trips is required, as long as the above-mentioned proofs are maintained.