2023 Author: Eric Donovan | [email protected]. Last modified: 2023-05-21 15:44
Anyone who uses their private car for business must expect extra costs. The car radio does not count as a fee-free second device.
Car owners have to pay an extra radio license fee for their car radio if they also use the car for work. With this judgment published on Monday, the Mainz Administrative Court dismissed a lawyer’s action against Südwestrundfunk. The judges relied on the State Treaty on Broadcasting Fees. Thereafter, the fee exemption for so-called second devices does not apply to a car radio if the car is not only used for private journeys (Ref.: 4 K 393 / 06. MZ).
A working device is sufficient
An inspector working on behalf of the broadcaster had established that the lawyer had a radio in the car and was driving from the apartment to the office. The lawyer protested against the fees and explained that he drove in their car for external appointments on behalf of clients because it was cheaper for the clients. If he takes a client with him, the radio stays off - on the one hand out of courtesy, on the other hand because he is talking to the client about his case. On the way to the office he doesn't hear the radio because the distance of just over a kilometer is too short. According to the tax office, only 30 percent of the car is used professionally.
The court stated that there was a fee obligation if a functioning radio device was available - regardless of whether it was switched on. In addition, there is a fee for each device. There are exceptions to this, but they do not apply to the lawyer.