Selling a Lamborghini? Federal Fiscal Court backs entrepreneurs

Can you deduct a Lamborghini from your taxes? The Federal Fiscal Court says: Under certain conditions, yes. What entrepreneurs need to know now.

Frankfurt am Main

December 30, 2024

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BFH ruling of 19 December 2024 on the tax recognition of expensive company cars

What happened? The Federal Fiscal Court (BFH) has issued a widely discussed ruling on the question of whether expensive vehicles like a Lamborghini can be deducted from taxes if the tax office doubts their business use.

A self-employed expert wanted to claim his Lamborghini (new price: €279,000) and a BMW as business leased vehicles for tax purposes . The tax office rejected the claim – too expensive, too prestigious, and allegedly also used privately. The man appealed through all courts. The Federal Fiscal Court's ruling is now available.

The key statements of the Federal Finance Court

The Federal Fiscal Court stated:

Even a luxury car can be deducted if its business use is proven.

The price alone is not a reason for rejection.

The tax office bears the burden of proof if it claims private use.

An incomplete logbook can be supplemented by a transcript.

"Prestige" is not an objective argument – it requires clear criteria (performance, features, use).

What does this mean for entrepreneurs?

The judgment clearly shows:

➡️ The tax recognition of company cars does not depend solely on the price or image of the vehicle .

➡️ It is crucial that the operational use is documented and argued in a comprehensible manner .

➡️ The logbook and operational requirements must be clearly documented – TaxPro offers proven strategies for this.

Attention during company audits & logbooks

The tax office examines expensive vehicles particularly critically – especially in the case of sole proprietors or small companies. Important:

• A well-kept logbook

• A coherent usage concept

• Clear arguments why the vehicle is necessary for business activities

What to do if the tax office rejects the application?

👉 Don’t give up too quickly.

👉 File an objection within the deadline.

👉 Prepare your arguments carefully – ideally with the TaxPro sample objection.

At TaxPro, such cases are a daily occurrence – and often the beginning of successful proceedings, as this Federal Fiscal Court ruling shows.

Conclusion: Your car – your decision

Whether it's a Lamborghini or a leased BMW: If the business use is correct, even expensive vehicles have a chance with the tax office. TaxPro knows the arguments that count.

👉 Contact us now – before the tax office decides.