Fahrtenbuch

A Fahrtenbuch is a logbook used to document journeys with motor vehicles for tax and accounting purposes, especially in Germany and other German-speaking regions. It records the use of a vehicle to distinguish business-related from private use, and is commonly required when a company car is involved or when precise deduction of vehicle expenses is sought.

The Fahrtenbuch can be kept in paper form or electronically as an electronic Fahrtenbuch (eFahrtenbuch). An electronic system should be tamper-proof and capable of providing verifiable data, often including GPS information. Regardless of format, the entries must be accurate, complete and traceable.

Typical content of a Fahrtenbuch includes date, starting point and destination, purpose of the trip, start and end mileage, total distance, and the driver. Each trip should be documented chronologically, with no erasures and with any corrections clearly noted. The document should cover all trips and be kept in an accessible form for the required retention period, commonly ten years in many tax jurisdictions.

Use and compliance: a Fahrtenbuch serves to calculate the proportion of business use and thus substantiate tax deductions or the VAT treatment of vehicle expenses. In Germany taxpayers often choose between the 1% rule (a fixed monthly charge for private use based on the vehicle’s list price) and a detailed Fahrtenbuch that proves business versus private miles. If the Fahrtenbuch is rejected or incomplete, authorities may apply the 1% rule or adjust deductions, potentially triggering penalties for inaccuracies or misrepresentation.