Mayor Henn: Operational car for Hallbergmoos - Legal hurdles remain!

Mayor Henn: Operational car for Hallbergmoos - Legal hurdles remain!

The new mayor of Hallbergmoos, Benjamin Henn, has been in office since the beginning of 2025 and faces some challenges in relation to his mobility. The municipal council unanimously signaled the approval of the purchase of a company car, but it is still important to clarify legal questions. These concern, among other things, the use of the vehicle in his free time and during vacation times, such as Merkur

As early as December 2024, the decision to purchase an e-a-rudder was made, but the implementation had to rest for the time being. Mayor Henn also receives a monthly flat rate of 94 euros, which relieves him if he uses his private vehicle for business trips. This flat rate is based on an average of 235 kilometers, which he left for official trips from January to March 2025, with a kilometer rate of 40 cents.

Legal basics of remuneration

The flat rate is only valid for trips in the districts of Freising, Erding and the city of Munich. For travel outside of these regions, travel expenses are still billed individually. An annual comparative recording is recommended to ensure the appropriateness of this flat rate. These regulations are based on the Income Tax Act and the Bavarian Travel Expenses Act, which in a similar way regulates the tax exemption from expense allowances, unless they exceed the actual effort, as nwb explains.

A judgment of the Federal Finance Court (BFH) illustrates the tax framework for full -time mayors. Tax -free travel expenses only apply if the lump sums are not exceeded, which could also be relevant for HENN if he wants to claim additional costs, for example for additional catering expenses.

The use of the company car

The future use of the company car also raises some interesting questions. According to the [Haufe] (https://www.haufe.de/personal/entgelt/dienstwagen-und-fahrtkosten deduction_78_648726.html), a company car can generally also be used privately, but if disputes occur, it must be proven that the private vehicle was used for official affairs. This could become important in Henn's case if he wants to start high travel costs due to private vehicle. When using a company car by family members, tax regulations must also be observed.

The implementation and the legal framework for the use of the company car will be further discussed by Henn and his team in the next few weeks. It is important not only for Henn himself, but also for the local council to find a clear regulation. So it remains to be seen how the process develops and what concrete steps Henn undertakes as the new mayor of Hallbergmoos.