responsibility finder
Schleswig-Holstein

Motor vehicle: Driver's logbook

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

Keeping a logbook may be ordered by the traffic authorities or may be necessary for tax reasons.

Keeping a logbook is either ordered by the traffic authority or may be required for tax reasons.

Following an infringement of traffic regulations, the traffic authority may require you to keep a logbook if the driver responsible cannot be identified.
In this case, the following details must be kept:

  • Surname, first name and address of the driver,
  • Registration number of the vehicle,
  • Date and time of the start and end of the journey,
  • Signature of the driver.

In tax matters, the following must be recorded separately, continuously, promptly and in closed form to determine the non-cash benefit when using a company vehicle for private journeys:

  • in the case of business-related away-from-home activities:
    • Date and mileage at the beginning and end of each individual business/work-related journey,
    • destination and, in the case of detours, the route taken,
    • purpose of the journey and business partners visited.
  • For private trips: details of the kilometers driven,
  • for journeys between home and place of work: brief note in the logbook.

Legal basis
What else should I know?

The traffic authority can order the vehicle owner to keep a so-called logbook for a certain period of time if it is not possible to determine who was driving the vehicle involved following an infringement of traffic regulations. The logbook must show who was driving the vehicle for each journey. The vehicle owner must hand over the logbook to the issuing authority or the authority designated by it for inspection at any time upon request. They must also keep it for six months after the end of the period for which it must be kept.

It is not mandatory to keep a proper logbook for tax purposes. Alternatively, the private use of a company car can be taxed according to the so-called 1% rule.

Author

The text was automatically translated based on the German content.

Teaser

Keeping a logbook may be ordered by the traffic authorities or may be necessary for tax reasons.

Legal basis

What else should I know?

The traffic authority can order the vehicle owner to keep a so-called logbook for a certain period of time if it is not possible to determine who was driving the vehicle involved following an infringement of traffic regulations. The logbook must show who was driving the vehicle for each journey. The vehicle owner must hand over the logbook to the issuing authority or the authority designated by it for inspection at any time upon request. They must also keep it for six months after the end of the period for which it must be kept.

It is not mandatory to keep a proper logbook for tax purposes. Alternatively, the private use of a company car can be taxed according to the so-called 1% rule.

Author

The text was automatically translated based on the German content.

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