Wie Sie Ihren tatsächlichen Kilometer-Kostensatz ermitteln

1. Für welche Fahrten gilt der Kilometer-Kostensatz?

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2. Wie Sie Ihren Kilometer-Kostensatz berechnen

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3. Wie Sie die Gesamtkosten Ihres Pkw ermitteln

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a) Anschaffungskosten in Form der Abschreibung

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Abschreibung im Jahr der Anschaffung

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Abschreibung im Jahr des Verkaufs

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Abschreibung für Gebrauchtwagen

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Abschreibung für Oldtimer

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Abschreibung bei Umwidmung

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b) Aufwendungen für ein Leasing-Fahrzeug

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Leasingraten

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Leasing-Sonderzahlung

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Leasing-Sonderzahlung in der Einnahmen-Überschussrechnung

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Überführungs- und Zulassungskosten

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c) Laufende Betriebskosten

Treibstoffkosten

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Beiträge zur Pkw-Haftpflichtversicherung

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Beiträge zur Teil- oder Vollkaskoversicherung, Verkehrs-Rechtsschutzversicherung (OFD Hannover vom 29.9.1987, DStR 1988 S. 115)

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Anschaffung eines Autoradios

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Anschaffung eines Autotelefons

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Garagenmiete

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XXXXXXXXX: Xxxx xxx Xxxxxx xxx xxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xx XXX xxxx xx xxxxxxxxxxx xxxx. Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx, xxxxxxxxx Xxx xxx xxx xxxxx Xxxxxxx xxx XXX xx xxx Xxxxxxxxxxxxx: "Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxx xxxxx xxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx" xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxx, xxxxx xxx. Xxxxxx Xxx xxxx xxxxx xxxx "xxxxxxx Xxxxxxxxxxxx", xxxxxxx "xxxxxxxxxxx Xxxxxxxxxxxxx" xxxxxxx.

Zinsen für einen Anschaffungskredit

Xxxxxx Xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxx.

Ausgaben für Zubehör

Xx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx "Xxxxxxxxxxx" Xxxxx Xxxxx, x. X. Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx.

Aufwendungen für den Einbau eines Katalysators

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxxx xxx Xxxxxxxx xx xxxxxx Xxxxx xx xxx Xxxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

Aufwendungen für einen Motorschaden, Getriebeschaden

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx. Xxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

XXXXXXX: Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxx, xxxxxx Xxx Xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx: Xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxxxxx Xxx xxxxx Xxxxxxxxxxxx xx Xxx.

Aufwendungen für Reparaturen

Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxx Xxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xx.

Beiträge für einen Auto-Schutzbrief, zu Automobilclubs (ADAC-Beitrag)

Kraftfahrzeugsteuer

Aufwendungen für Öl, Reifen, Scheibenwischer, Wagenpflege usw.

Aufwendungen für Wartung, Inspektion

Auslagen für TÜV und ASU

Sonstiges

Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxx xX x.xx XXxXx.

XXXXXXXXX: Xxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxx xxxx xxxxx xxx xxxxxxxx xxxxxxxxx.

d) Aufwendungen infolge Verkehrsunfalls oder Beschädigung

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• Xxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx, xx Xxx xxx Xxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx XxxXxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxxx xxx xxxxx Xxxxxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxx xxxxx Xxxxxx xxx xxxxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx.

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XXXX: Xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxx x.xxx XXX xxx xxxxx xxxxxxxxxxxx Xxxxx xxxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxx xx xxxx Xxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxx, xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xxx xxx xxxxx Xxxxxx xxx xxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

4. Wie Sie die Gesamtfahrleistung Ihres Pkw ermitteln

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5. Alternative zum Km-Kostensatz: Teilbetrag der Gesamtkosten

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6. Elektrofahrzeuge

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