Electronic Logbook Checklist: Keeping a Tax-Compliant Fahrtenbuch in Germany
A driver's logbook ('Fahrtenbuch') lets German taxpayers replace the flat 1% company-car taxation with taxation of actual private use — usually the cheaper method when business mileage dominates. The price of that saving is formality: German law and case law require the logbook to be complete, contemporaneous and kept in a closed form in which changes are technically excluded or documented, in line with the GoBD, Germany's principles for compliant digital records.
In an audit, the logbook is judged as a whole: systematic gaps or editable records void it entirely and reinstate the 1% rule retroactively. The checklist below covers what a compliant setup — almost always an electronic one — must capture and how to keep it audit-proof across a fleet, including one run by an international group's German subsidiary.
Your checklist
- 1Choose the method per vehicle: compare 1% rule versus logbook based on list price and expected private share — the choice binds for the year and per vehicle, so decide deliberately.
- 2Use a tamper-proof electronic system: pick a logbook solution that records trips automatically and technically excludes or documents any subsequent change — spreadsheets and paper pads with loose pages fail.
- 3Capture the mandatory data per business trip: date, odometer at start and end, destination, route where it deviates, purpose of the trip, and the business partner or customer visited.
- 4Record private and commuting trips too: log private trips (mileage suffices) and home–office commutes separately — an incomplete picture of total use is a classic rejection ground.
- 5Log contemporaneously: enter or confirm trips immediately or within days, not at month-end from memory; delayed reconstruction is exactly what auditors probe for.
- 6Reconcile odometer readings: ensure end and start readings chain without gaps and match workshop invoices and fuel receipts, which auditors cross-check.
- 7Fix errors transparently: correct mistakes through documented amendments the system tracks, never by silently overwriting entries.
- 8Store records GoBD-compliant: retain the logbook data unchanged and exportable for the statutory retention period, so it can be produced in machine-readable form at audit.
- 9Instruct drivers in writing: give every driver a short policy on what to log and when, and spot-check compliance quarterly — one careless driver can void one vehicle's entire year.
Frequently asked questions
What must every single trip entry contain?
For business trips: date, odometer readings at start and end, destination, the route if it deviates from the direct one, the purpose of the trip and the business partner visited. Private trips need only the mileage, and commutes between home and workplace a short note — but they must all appear, so the book is complete.
Are GPS-based automatic logbooks accepted by the German tax office?
Electronic logbooks, including GPS-based ones, are accepted if they meet the substantive standards: contemporaneous recording, all required entries, and technical protection against undocumented later changes. Automation helps with completeness, but the driver must still supply what the device cannot know — notably trip purpose and business partner — promptly.
Can we switch between the 1% rule and the logbook method?
Yes, but not freely: the method is chosen per vehicle and generally binds for the calendar year; a switch is possible at the year change or when the vehicle changes. That makes the decision a planning exercise — run the comparison before the year starts, not after the tax assessment arrives.