Fahrzeuge, die "übers Geschäft laufen" und privat mitgenutzt werden, bereiten in der Steuererklärung allerlei Kopfzerbrechen. Zwar können sämtliche Kosten des Fahrzeugs als Betriebsausgaben abgesetzt werden, doch für die nichtbetriebliche Nutzung muss eine Korrektur vorgenommen werden. So ist zum einen für die private Nutzung ein Entnahmewert als Betriebseinnahmen zu versteuern, zum anderen müssen für die Fahrten zwischen Wohnung und Betrieb die Betriebsausgaben gekürzt und um die Entfernungspauschale erhöht werden. Hier erfahren Sie dazu alle Einzelheiten.

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1. Ermittlung des betrieblichen Nutzungsanteils

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a) Wie Sie den betrieblichen Nutzungsanteil nachweisen

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2. Zuordnung zum Betriebsvermögen

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a) Wie Sie eine Zuordnung zum gewillkürten Betriebsvermögen vornehmen

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b) Zuordnung zum Betriebsvermögen bei betrieblicher Nutzung unter 50 % sinnvoll?

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3. Betriebsausgabenabzug der Fahrzeugkosten

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Korrektur der Betriebsausgaben

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4. Versteuerung der Privatnutzung

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a) Privater Nutzungswert nach der Pauschalmethode

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Was alles umfasst der Listenpreis?

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Wenn Sie den Firmenwagen gar nicht für Privatfahrten nutzen

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Umsatzsteuer auf den privaten Nutzungswert

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b) Privater Nutzungswert nach der Fahrtenbuchmethode

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Wie Sie ein Fahrtenbuch korrekt führen

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Umsatzsteuer auf den privaten Nutzungswert

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c) Privater Nutzungswert nach der Teilwertmethode

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Umsatzsteuer auf den privaten Nutzungswert

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5. Kürzung der Gesamtkosten um die Fahrten Wohnung - Betrieb

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a) Kürzungsbetrag nach der Pauschalmethode

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b) Kürzungsbetrag nach der Fahrtenbuchmethode

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c) Kürzungsbetrag nach der Teilwertmethode

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6. Entfernungspauschale für Fahrten Wohnung-Betrieb

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7. Nutzung des Betriebs-Pkw für betriebsfremde Zwecke

Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx.

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Xx xxxx xxxx xxxxxxxx Xxxxxxxx:
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Zusammenfassendes Beispiel

Xxxx Xxxxxxxx xxx xxxxx Xxx xx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxx xxxxx xx xxx Xxxxx xxx xx xx xxxxxxxxxx Xxxxxxxxxxxxxx.

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8. Kostendeckelung bei Anwendung der Pauschalmethode

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx xxx xxxxx xxxxx XxX xxxx xxxxxxxxxx xxx, xxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxx xxx.

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Umsatzsteuer auf den privaten Nutzungswert

Xx Xxxx xxx Xxxxxxxxxxxxxxx x xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxx, xxxxxxx xxxxx xxx xxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx:

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9. Nutzung mehrerer Fahrzeuge

Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx, xx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx xxxxx Xxxxxxxx xxxxxxx, xx Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

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10. Vorsteuerabzug und Umsatzbesteuerung bei Betriebs-Pkw

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxXxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. x XXxXx Xxxxxxxxxxxx xxxxxxx xx x Xxx. xx Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxx, xxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx. Xxxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx, xxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx.

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a) Pauschalmethode (1 %-Regelung)

Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx x x Xxxxxxxx xxxxxxx xx x Xxx. x Xx. x Xxxx x XXxXx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx.

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b) Fahrtenbuchmethode

Xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx, xxxxx xx xxx xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx xx xxx xxxxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx, xxx xxx xxxxxx Xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx.

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c) Schätzung des nichtunternehmerischen Nutzungsanteils

Xxxxx xxx Xxxxxxxxxxx xxx xxx x xxXxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xx. X. xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxx xxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx x xx xxxxxxxxx, xxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxx.

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11. Besonderheiten bei Selbstständigen gegenüber Arbeitnehmern

a) Heimfahrten bei doppelter Haushaltsführung

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b) Einzelbewertung der tatsächlichen Fahrten zwischen Wohnung und Betrieb

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c) Fahrten zum Betrieb bei nur einem Auftraggeber mit Entfernungspauschale

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