Hätten Sie das gewusst? Wenn Sie ein neues Auto in einem anderen EU-Staat erwerben, müssen auch Sie als Privatperson in Deutschland eine Umsatzsteuererklärung abgeben und die fällige deutsche Umsatzsteuer bezahlen. Dafür aber ist der Kaufpreis im Herkunftsland umsatzsteuerfrei. Wenn Sie ein (fast) neues Auto ins EU-Ausland verkaufen, bekommen Sie die gezahlten Vorsteuern erstattet. Was Sie zu dieser sog. Fahrzeugeinzelbesteuerung wissen müssen, erfahren Sie hier.

1. Überblick: Das sind die Regeln bei Kauf eines Neufahrzeugs

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2. Die Umsatzsteuerbesteuerung betrifft nur neue Fahrzeuge

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Motorgetriebene Landfahrzeuge

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Wasserfahrzeuge

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Luftfahrzeuge

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3. Was Sie zur Fahrzeugeinzelbesteuerung wissen müssen

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Wer unterliegt der Fahrzeugeinzelbesteuerung?

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Bemessungsgrundlage

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Steuersatz

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Steuererklärung und Nachweise

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Erklärungs- und Zahlungsfrist

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Zuständiges Finanzamt

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Sicherung der Besteuerung

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Nichterfüllung der steuerlichen Pflichten

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Zum Hintergrund der Fahrzeugeinzelbesteuerung

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4. Verkauf von neuen Fahrzeugen in das EU-Ausland

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5. Die neue Fahrzeuglieferungs-Meldepflichtverordnung ab 1.7.2010

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Was ist zu melden?

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Wie sind die Meldungen abzugeben

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Was ist zu melden?

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6. Vergünstigung für Mitarbeiter der Europäischen Zentralbank

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