Supercar as a Company Car: German Court Recognizes Lamborghini Aventador as a Work Tool - Where is the Line?

The German Federal Fiscal Court (Bundesfinanzhof) sided with a self-employed expert at the end of 2024, recognizing a supercar as a company car. The resonance arose now — the case spread across specialized media.

The "work fleet" included a BMW 740d xDrive and a Lamborghini Aventador — both leased and with branded decals. The tax authorities had doubts: logbooks were kept by hand and partially illegible, so inspectors wanted to reassess the tax as for personal use.

The key argument in defense of the motorist was the lack of motivation to use company cars "for pleasure": in his personal garage, he had a Ferrari 360 Spider and a Jeep Commander. Additionally, the court pointed out: even an imperfect logbook cannot be completely ignored if the totality of facts confirms the business function. In this case, the Aventador acted as a "moving billboard" for the company.

This precedent does not make a supercar a universal company vehicle. It establishes a criterion: the demonstrable role in the business (marketing, image, attracting clients) and the overall usage pattern become decisive, not the car's class.

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