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A lawyer inquired whether mileage and subsistence expenses incurred while using a private vehicle could be deducted. The DGT ruled that subsistence expenses are subject to the quantitative limits set by the regulations and that the vehicle must be used exclusively for business purposes.
This ruling clarifies the strict requirements for tax deductions related to vehicle use, emphasizing the necessity of exclusive professional use and adherence to statutory limits for subsistence costs.
The tax team reviews your specific situation.
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