Proceeding to the Baden-Württemberg Finance Court, August 7, 2020, Az: 9 K 2621/18
1. The purchase of a car for long-term use by the self-employed spouse can constitute an entrepreneurial (economic) activity.
2. The input tax deduction of the lessor of a car is not contrary to the system and therefore not abusive. In the case of rental between spouses, this applies in any case to the rental of cars that do not serve immediate family needs.
3. Taxation of the private use of the rented car by the landlord spouse does not preclude a contractually regulated full rental to the other spouse.
Source: bundesfinanzhof.de
