by German court recognizes Lamborghini Aventador as a legitimate company car
For most people, a company car is something practical. A boring production sedan, perhaps a mid-range SUV. Something the accountant would sign off on without hesitation. However, the case of a self-employed man in Germany who convinced a court that a Lamborghini is a legitimate business vehicle turned out to be quite different.
It sounds like tabloid fodder, but the ruling is real, approved by the Bundesfinanzhof, Germany’s Federal Fiscal Court. The decision was made in late 2024 but has attracted more attention recently.
Unusual corporate fleet
The trouble began when tax inspectors became interested in a self-employed judicial expert. His work fleet, as he described it, consisted of a BMW 740d xDrive and a Lamborghini Aventador.
Before you exclaim “that’s a dream garage,” both cars were leased. Both had company branding. The Aventador had custom wrap advertising the man’s own firm, in the same vein as a painted van, only louder, lower, and significantly faster.
Unsurprisingly, the tax office was skeptical, especially after discovering that the mileage logs for both vehicles were handwritten and “illegible.” Lacking acceptable evidence that these high-end vehicles were used exclusively for business, the authorities wanted to tax the driver for “presumed” private use.
The Ferrari defense
However, the Federal Fiscal Court sided with the taxpayer, and that was that. As reported by Handwerksblatt, the decisive argument was what was already parked at home. With a Ferrari 360 Spider and a Jeep Commander in his private garage, the judicial expert had no obvious need to use the Aventador or the BMW for weekend leisure.
Furthermore, the court clarified that even if a logbook is kept improperly, it cannot be completely disregarded if the overall picture supports the claim of business use. In this case, the Lamborghini served as a mobile billboard for the driver’s office, which sounds convincing, albeit somewhat extravagant as a business expense.
The lesson, if there is one, is that Germany will let you build the corporate fleet of your dreams, provided you keep a logbook and have something more modest for the school run.
What about the US?
While this ruling is a victory for the German driver, replicating it in the US would be difficult. According to IRS rules, vehicles weighing less than 6,000 lbs (2,722 kg) fall under “luxury auto” limits, capping first-year write-offs at just over $20,000. Heavier vehicles can claim significantly larger deductions, which explains why the Ford F-150 and Chevrolet Suburban, rather than something from Sant’Agata, dominate US corporate fleets. Standard disclaimer: we cover cars, not tax codes, so anyone seriously planning to write off a Huracán should call their accountant first.
Interestingly, this case demonstrates how different approaches to taxing company cars can be across countries. In Germany, the court recognized that owning other, more “recreational” vehicles privately could be strong evidence that a supercar is used exclusively for business. This sets a precedent that might inspire other entrepreneurs to make bolder decisions regarding their corporate fleet composition, albeit with the mandatory condition of maintaining impeccable documentation. Meanwhile, in the US, tax laws remain significantly stricter regarding such “exotic” expenses, making similar schemes nearly impossible.
