Driver's Logbook (Fahrtenbuch)

The Fahrtenbuch (driver's logbook) documents every trip of a vehicle without gaps: date, origin and destination, purpose, and the odometer readings at the start and end. In Germany it appears in two very different roles – as a tax instrument for company cars and as an obligation imposed by authorities after a traffic violation.

When does a logbook pay off for tax purposes?

Anyone using a company car privately pays tax on that benefit either flat-rate via the 1% rule (one percent of the gross list price per month, § 6 (1) no. 4 EStG) or based on actual usage via a logbook. The logbook typically pays off when

• the car is driven mostly for business and rarely privately,
• the gross list price is high (the 1% rule always uses the new-car price – even for used vehicles), or
• the vehicle is already largely depreciated.

For couriers and transport businesses with a high share of business trips, the logbook method is therefore often the cheaper option.

What does the tax office require?

Only a proper logbook is recognised: kept contemporaneously, complete, and in a closed form. Loose sheets and simple Excel tables fail this test because entries can be changed unnoticed – Germany's Federal Fiscal Court has repeatedly rejected Excel logbooks. Electronic logbooks are only accepted if subsequent changes are technically impossible or at least fully logged. Each trip needs date, odometer readings, origin, destination, route for detours, purpose, and business partners visited – a free logbook template with all columns is available in our templates section.

The imposed logbook under § 31a StVZO

Independent of tax law, authorities can order a logbook: if the responsible driver could not be identified after a traffic violation, the vehicle keeper can be required to keep a logbook for the vehicle (or the whole fleet) – typically for six months to several years. For fleets this is expensive administrative overhead; cleanly documented vehicle handovers (for example via a handover protocol) prevent it, because drivers can be attributed at any time.

Frequently asked questions

What must be documented per trip? Date, odometer readings at start and end, origin, destination, purpose, and business partners visited; for private trips the kilometre figures are sufficient.

Is a logbook app enough? Only if it technically rules out manipulation and entries are made contemporaneously. A simple spreadsheet app does not meet the requirements.

What happens with gaps? Minor defects are harmless as long as the records remain plausible. If the tax office rejects the logbook, the 1% rule applies automatically – usually the more expensive option.

How long must a logbook be retained? As part of the tax records at least six, if in doubt ten years; for an imposed logbook, the period stated in the order applies (at least six months after it ends).

Sources

• § 6 EStG – valuation (1% rule)
• § 31a StVZO – imposed logbook
• § 8 EStG – income (benefit in kind)