DriveHubMileage log requirements in Liechtenstein
What your records have to contain to survive a check by the Steuerverwaltung of Liechtenstein, and the rate DriveHub applies.
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Updated
The rate
CHF 0.70 per km
In force from 1 January 2020.
The rule that governs it
The Steuerverwaltung's Wegleitung zum Ausfüllen des Lohnausweises, Rz 52 (in force from 1 January 2020), repeated in its Kurzanleitung zum Lohnausweis, Ziffer 13 (Spesenvergütungen): "für die geschäftliche Benutzung des Privatwagens werden maximal 70 Rappen pro Kilometer vergütet" — the most an employer pays without stating the amount on the Lohnausweis. Rz 52 adds that "eine tatsächliche Reisetätigkeit" (actual business travel) is a precondition. The Wegleitung's November 2012 edition said 80 Rappen. Source quality: primary.
What every trip has to record
For an employee's own-car reimbursement no form is prescribed. The FAQ zum Lohnausweis sets Bordbuch rules — date, person visited and place, kilometres, kept daily and without gaps — for the company-car private-use method, not for this reimbursement.
Where this comes from
The requirements above are quoted from the Steuerverwaltung of Liechtenstein. DriveHub re-checks these, and the rate, against the authority's own pages; this page is built from that record.
DriveHub records this automatically. It tracks each drive in the background and keeps the start and end, the distance and the route. Tracking and the missing-drive check are free; the report in the shape a tax office expects is part of DriveHub Pro.
Longer reads
- Set up automatic tracking, and know when a drive is missed
- How to keep a mileage log: four ways, checked against what tax offices ask for