A German employee who also uses a company car privately pays tax on that use. The simple method is a flat rate of one percent of the car’s domestic list price. The alternative is a Fahrtenbuch, a logbook. In 2005 the Federal Fiscal Court ruled that it must be kept zeitnah und in geschlossener Form, promptly and in closed form. Loose notes are not enough. In 2012 the court added that each trip must show the date and the destination, and the business partner visited or the purpose of the trip. Missing details cannot be added later in a separate list. A logbook that fails these tests is rejected, and the flat rate applies.