A business trip is a journey in a company vehicle that is used exclusively for business purposes. In contrast to private journeys or journeys between home and work, company journeys are fully part of the business-related use of a vehicle – and can therefore be clearly assigned for tax and organizational purposes.
What counts as a company trip?
Typical business trips in the corporate context are, for example:
- Customer appointments or business trips
- Trips to service providers, workshops or authorities
- Material transports or deliveries
- Trips between different company locations
- Test drives as part of the fleet operation
Important: The journey must be for business purposes only. Even a small private detour (e.g. a short shopping trip) can change the classification.
Company trip and logbook
Precise documentation of business trips is essential for companies with logbooks. The following information is required:
- Date and time
- Start and destination address
- Purpose of the journey (e.g. “Customer appointment at company XY”)
- Mileage at departure and arrival
Complete recording is particularly important for the correct taxation of the non-cash benefit for company cars .
Company trip vs. private trip
| Merkmal | Betriebsfahrt | Privatfahrt |
|---|---|---|
| Zweck | ausschließlich dienstlich | rein privat oder gemischt |
| Steuerliche Behandlung | Betriebsausgabe | geldwerter Vorteil bei Firmenwagen |
| Dokumentationspflicht | Fahrtenbuch erforderlich (bei Fahrtenbuch-Methode) | nicht relevant, aber zu trennen |
Significance for fleet management
In professional fleet management , the clear separation of journey types is crucial. This is the only way companies can:
- Correctly comply with tax regulations
- Evaluate cost centers and vehicle usage
- Avoid misuse of company vehicles
Digital logbook solutions help to automatically categorize business trips and document them in a legally compliant manner.
Conclusion
Business travel is a central category in everyday business mobility. It forms the basis for tax accrual,
