VAT Deduction for Personal Car Leasing: Limitations and Conditions for 50% Deduction

Taxpayer is entitled to deduct 50% of VAT in relation to all expenses related to vehicles intended for mixed use
Regulations specify conditions for 100% VAT deduction for leasing vehicles
Taxpayer can deduct 50% of VAT for vehicles used for mixed purposes
Full VAT deduction is allowed if the vehicle is used exclusively for business purposes
Methods to eliminate private use of the vehicle for full VAT deduction must be tailored to the specific business activities
Private use should be considered in terms of potential, not actual use for private purposes
Taxpayer must submit a request to the tax office for full VAT deduction

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.