wantone:
apias:

I don't know, but I guess the important question is, would the German tax authorities?

Probably not if his job title weren't something like Porsche Test Special Driver (PTSD).

That means he will only drive test cars not properly registered cars.

Every Porsche employee can actually drive company cars, they just need to "justify" the drive.

Cars with KBA registration (most test/development cars) are, as far as I understood, considered part of the job, the tax authorities in Germany have no issues with them. Things look different with cars "assigned" to specific employees as company and private cars, this is where they usually take a closer look (logbook is still mandatory I think, not sure if the 1% rule is permitted in their case). Example: I do not have to present a logbook (yet, it can change at tax office demand) but the tax office considers 1% of the new car's value (MSRP, not what I paid) as a monthly "gain" for my company. I can live with that. My wife has a logbook though because more than 50% of her driving is business related, so she doesn't have to use the 1% thingie. 


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RC (Germany) - Rennteam Editor Porsche 991 Carrera 4 GTS Cabriolet, Porsche Macan Turbo, Ford Mustang GT500 Shelby SVT (2014), Mini JCW (2015), Jeep Grand Cherokee SRT (2014)