The gross list price is an important key figure when it comes to the taxation of the private use of company cars. In this article, you will find out what the gross list price for company cars is, what it includes and where you can find the list price for vehicles.
What is the gross list price?
The gross list price is the official selling price of a vehicle recommended by the manufacturer, including VAT and standard equipment. The terms list price and new price are often used as synonyms.
Was gehört zum Bruttolistenpreis?
The list price of a vehicle includes not only the basic price of the vehicle, but also a number of other costs. These include:
- VAT: The statutory VAT of 19% is added to the basic price and standard equipment.
- Standard equipment: This includes all standard functions such as air conditioning, radio and safety equipment.
- Optional extras: These are all additional options and extras that are available for an extra charge. Examples include special paint finishes, navigation systems or leather upholstery.
- Dealer margins and other surcharges: These can also be included if they are part of the official list price.
However, you do not have to take into account retrofitted equipment and discounts granted by the dealer. Whether freight and transfer costs are included in the gross list price depends on the manufacturer.
How can I determine the gross list price?
The easiest way to find out the gross list price is to ask the authorized dealer. This is because dealers have access to current price lists and can easily provide you with the gross list price. Many manufacturers also publish price lists so that you can view them on their website.
Determining the gross list price is particularly important for the taxation of company cars if employees use them for private journeys.
Is purchase price equal to gross list price?
The gross list price does not always correspond to the purchase price of a vehicle. It represents the recommended retail price and does not take into account any discounts or concessions. The purchase price, on the other hand, is the price that the buyer actually pays. It reflects the actual financial burden and can be significantly lower than the list price.
Why is the gross list price for company cars needed?
The list price at the time of initial registration is an important factor in the taxation of company cars that are used privately. It is the basis for the 1 percent rule and the calculation of the non-cash benefit for taxing private use.
The list price is also relevant in these cases:
- Insurance companies: Insurance companies use it to calculate premiums for car insurance. A higher list price usually leads to higher insurance premiums.
- Determining residual value: In the case of leasing contracts and the sale of used cars, the original price plays a role in determining the residual value of the vehicle.
