How does using a vehicle with a toiminimi affect taxation?

The taxation of a vehicle depends on how much it's used for business purposes.

• If business trips make up less than 50%, the costs are taken into account for tax purposes based on mileage allowances.
• If business trips make up more than 50%, costs such as fuel, servicing and insurance are split proportionally between business and private trips and deducted based on receipts.

To support these deductions, it's important to keep a mileage log so that the driving can be verified for tax purposes.