Lange Zeit gab es nur wenige Elektro- und Elektrohybridfahrzeuge. Als größte Probleme galten eine relativ geringe Reichweite der Autos, hohe Anschaffungskosten und eine unzureichende Lade-Infrastruktur. Doch nach und nach werden die Elektroautos alltagstauglicher. Zudem sorgen Förderungen dafür, dass Elektrofahrzeuge erschwinglicher werden. Und auch das Bewusstsein der Autofahrer ändert sich - Klimaschutz ist wichtiger denn je. Lesen Sie nachfolgend, wie Elektrofahrzeuge steuerlich gefördert werden.

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1. Steuervergünstigung für Elektrofahrzeuge

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2. Nutzungswert nach der Pauschalmethode

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a) Grundsätzliche Regelung für Elektrofahrzeuge und Hybridelektrofahrzeuge

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b) Vergünstigung für reine Elektrofahrzeuge bis 2030

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c) Stufenweiser Abbau der Begünstigungen für Hybridelektrofahrzeuge

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d) Nachteilsausgleich in Altfällen und bei Kfz, die die Anforderungen nicht erfüllen

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3. Nutzungswert nach der Fahrtenbuchmethode

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Nachteilsausgleich in Altfällen und bei Kfz, die die Anforderungen nicht erfüllen

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4. Kostendeckelung bei Anwendung der Pauschalmethode

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Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx.X. Xxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx xxxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx x.X. Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

5. Umsatzsteuer bei Elektrofahrzeugen

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6. Kfz-Steuervergünstigung für Elektrofahrzeuge

Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx XxxxXxxxxxxxxxxxxxx xxxx xx Xxxxx xxxxxxxx. Xx Xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxx x Xxxxx xxx xx Xxxxx xxxxxxxxxxx x"Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

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7. Steuervergünstigungen für Ladestationen und Ladestrom

Xxxxxx xxxx xx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx.

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Xxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxx xx Xxx. x xxx Xxx. xxx XXxXx. Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxx xxx Xxxx xxxx.

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a) Steuerbefreiung für die Nutzung von Ladevorrichtungen

Xxxxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx x xxx "Xxxxxxxxxxxx" x xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx.X. XxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

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Xxxxxxxxxxxxxx xx Xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx.

Aufladen von Elektrofahrrädern

Xx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx

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Auslagenersatz beim elektrischen Aufladen eines Firmenwagens

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xXxxxxxx xxxx Xxxxxxxxxxxx. Xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxx x xxxxx xxx "Xxxxxxxxxxxx" x xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx. Xxxxxx xxx x xxXxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx x Xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xxxx.

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

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b) Steuervergünstigung für Übereignung von Ladevorrichtungen

Xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxxx xxxxxxxxxx Xxxxxxx xxxx xx xxxx xxxxxxxx xxx xx x Xxxxxxxxxx x xxxx. Xxxx xxx xxx. Xxxxxxxxxxxxx x xxxxxxxxx. Xxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xx.X. xxxx xxx Xxxxxxx xxx xxx Xxxxxxx, xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx.

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Xxxxxxxxxxxxxx xx Xxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx.

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8. Geldwerter Vorteil bei Überlassung von Elektro-Fahrrädern

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9. Kaufprämie für Elektrofahrzeuge

Xxxx Xxxxxxxxx, xxx xxxx xxx x.xx.xxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxxx xx xx.x.xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xx xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx.

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Xxx xxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxx Xxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx XxXxxxxXxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x,x Xxxxxxxxxx Xxxx xxxxxxxxxxx. Xxxx xxxx xxxx xxxxxxx x,x Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xxx xxxx x,x Xxxxxxxxxx Xxxx. Xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: XxXxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxx xxxxxxxxx Xxxxxxxx xxx xxx XXXxXxxxxxx. Xxxx xxxxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxx xxxx XXXxXxxxxxxxxxx xx Xxxxxxx xxxx xxxxxxx, xx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx, Xxxx Xxxxxxxxxx xx xxxxxxxxxxxx.

10. Privilegien im Straßenverkehr für Elektrofahrzeuge

Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxx x"Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx"x xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx xx xx xxxxxxxxx Xxxxx xxxxx Xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxx XxxX x xxxxxx, xxxx xx xxxxxxxx xxx,

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Xxxxxxxxx xxxx xxx Xxxxxx xxxx, xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx

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Xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxx XxxxxXx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx Xx xxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx X xxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxx, Xxxxxxx,x xxx Xxxxxxxxxxxx xXXXx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx:

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Xxx Xxxxxx xxxx xx xx.x.xxxx xx Xxxxx xxx xxxx xxx xxx xx.xx.xxxx.

Xxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxx, xxx xxx Xxxxxxx xxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxx xxxx Xxxxxx xxx xxxxxx, xxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxx.

Xxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx, xxxx xxxx xx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxx xxx xxXXX xxxxx xxxxxxxxx xxxx. Xxx xxxxxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

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Xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xx xxxxxxx, xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xx Xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx XxxxXxxxxxxxxxx. Xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xx xxx xxxx xxxxxxxxxx XxxxXxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxx. Xx xxx xxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx.

XXXXXXX: Xx xxx xxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xx xxxxxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxxx xxxxxxx.

11. E-Scooter, Elektro-Tretroller und Segway

Xx Xxx xxxx xxx xxx "XxxxxxxxXxxxxxxxxxxxxxxxxXxxxxxxxxx" xxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxx XxXxxxxxxx xxx. XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx. Xxx xxxxxxx xxxx xxx Xxxxx, xx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx: Xx, xxxxxxx xxx. Xxxxxxxxxxx Xxxxxxxxxx, XxXxxxxxx xxx xxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x XxXX. Xxxx xxx xxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx xxx XxxxxxxxXxx.

Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx XxXxxxxxx xxxxxxx, Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxx. Xx xxx xxxx xx xxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxx, xxxxxxx xxxx xxxx xxxxxxxx xxxx.

Xxxxxxx Xxxxx: xxxxxxxxxxxx xxx xXxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx.

12. Neue Sonderabschreibung für Elektronutzfahrzeuge

Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxxxx xx xxxxx Xxxxx xxx Xxxxxxxxxx. Xx xxxx xx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxx x.x.xxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.
Xxx XxxxxxxXxX xxxx xxxx Xxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xxx XXxXx.

XXXXXXX: Xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxx xxxxxx xxxXxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx.

  • Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx "xxx", xxxx xx xxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx.
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  • Xxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxxx xx x Xxx. x XXxX xxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx XxX xxxx xx x Xxx. x XXxX xxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx.
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  • Xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xx xx Xxx. x XXxX xXxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxx xxxx xxx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxx xxxxx xxxx xx xxx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxx, xxxxxxxx xxx XxX xx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx.

Xxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx

xxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxxx Xx xxx Xx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx x,x Xxxxxx xXxxxxx XXXX xx xx xx Xxx. xx Xxxx x xxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxx X xXxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxx Xxx.

xxx Xxxxxxxxx xxx Xxxxxx Xx: Xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx xx Xxxxxx.

xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxx XxxxxxxxxXxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx xxx xx xxx xxx XxxxxxxxXxxxxxxxxxxxxxxx xxx x xxx xx x.xxx Xxxxxx xxx.

  • Xxx Xxxxxxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx XxxxxxXxxxxxxxxxxx xxx Xxxxxxxx. Xxx xxxxx xxxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxx xxx xXxxXxxxxx xxx xxx Xxxxxx. Xxxxx xxxx: Xxxxxxxx x xxxxxxxxxxx Xxxxxxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxxxxx x xXxxXxxxxx x Xxxxxx.
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Xxxxxxxxxxx xxx xx XXxXx

Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx

xxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx x xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxx x, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xx x Xxxxxx x xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxxx Xx, Xx xxx Xx, xxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxxXxxxxxxxxxxxxxxx xxx x xxx xxx xxxxx Xxxxxxxx xxx xxxxxxxxxx xxx xx, xxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xx xxx xx xxx Xxxxxxxxx x xxx x xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxx x xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx. Xx xxx Xxxxxxx xxx Xxxxxx x xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx.

13. Ist der Verkauf der THG-Quote zu versteuern?

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xxx Xxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxx: Xxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx xxx XXX xxx Xxxx xxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxx xxx XXxxXxxxxxxxxx xxxxxxx xxx xx Xxxx xxxxxx. Xx xxx xxxx xxxxxxxxxxxx xxx Xxxxx xxxx xxx Xxx xxx Xxxxxxx xxx XXXxXxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx XXXxXxxxx xx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxx xxxxxxxx, xx Xxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx xx xxxx XXx xxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxXXXxXxxxx: Xx xxxxxxx Xxx xxx xxxxx xxxxxx XxXxxx Xxxx xxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxx xx Xxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxx xxx XXXxXxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx XXXxXxxxx xxxxxxxxxx xxxxxx xxx x xxxxx xx x xx xxxxxxx Xxxxxx

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14. Kleine Fotovoltaikanlage: Aufladen des Elektro-Firmenwagens ist unschädlich

Xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxx. Xxx Xxxxxxx xxxx xx xxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx.

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