Learn about driver taxes

Germany · Tax basics

Germany: mileage, vehicle expenses and tax records

Fahrtenbuch and private use

How the local rules work

A Fahrtenbuch used for tax purposes has specific documentation requirements for business and private vehicle use. A general GPS trip list is not automatically a compliant tax logbook.

What to keep

For business journeys, record dates, start and end odometer readings, destination and business purpose. Follow the official rules on completeness and permitted changes.

What the odometer message means

The app needs total vehicle distance, including personal driving, to estimate business use. Enter beginning and ending odometer readings for the same vehicle and reporting period. Missing total distance means the percentage is incomplete; it does not erase your recorded business trips.

Example · same vehicle, same period
Business distance12,000
Total distance15,000
Business use80%

80% business · 20% personal

12,000 ÷ 15,000 × 100 = 80%. Use miles or kilometres consistently. This is a usage ratio, not automatic permission to deduct 80% of every cost.

Avoid this mistake

Do not describe an app export as a certified Fahrtenbuch without checking that its records and editing controls satisfy the requirements.

Prepare your records in Free Mile Tracker

  1. Select your country and the correct reporting period.
  2. Review each trip and distinguish business from personal driving.
  3. Add dated odometer readings and keep supporting expense documents.
  4. Export your records and compare them with platform statements before filing.
A business-use percentage helps organize mixed-use records. Whether it can be used for a deduction depends on Germany’s rules and your filing method.

Official guidance

Bundesportal: source for this guide

Source checked October 8, 2026. Confirm the applicable tax year on the official site before filing.