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name of the term: Gross list price
descriptions of the term:

Gross list price

The gross list price of a vehicle is necessary to determine its private use based on the - not uncontroversial - 1% method. According to this method, the private use rate of a vehicle is set at 1% of its gross list price. The gross list price is the price of a new car, for example, and includes the cost of extras and VAT.

Source: Gründerlexikon, edited (only available in German)