In principle, the private use of a business vehicle by self-employed individuals constitutes a taxable withdrawal. However, not every vehicle is actually suitable for private use. In the case of workshop vans or service vehicles in particular, the Bundesfinanzhof (BFH) has, in the past, occasionally ruled out the possibility of taxable private use.
In a 2023 decision, the BFH addressed the question of whether a small van (Mercedes-Benz Vito) and a compact truck (Multicar M26 Profiline) allowed for private use. The plaintiff operated a property maintenance service and held both vehicles as business assets.
The BFH considered private use of the Vito to be possible. Although the vehicle was equipped with only two seats, it lacked any fittings for permanently installed tool compartments, which would have been required to establish purely business use. In addition, no other vehicle was held as private property. The Multicar, by contrast, was deemed by the BFH to be exclusively usable for business purposes due to its construction.