When is a driver’s logbook necessary?
If a company vehicle is used both for business and private purposes, the legislator in Austria generally prescribes a full benefit in kind. This benefit in kind, i.e. the taxable supplement, increases the assessment basis for wage tax and social security contributions of employees.
If one wants to keep the taxable private share of a company car as low as possible and claim a reduced benefit in kind, it is necessary to write a logbook.
To ensure that the logbook complies with the tax authorities’ requirements and does not cause any problems in the event of an audit, it must be complete, comprehensible and tamper-proof.