Ohne großen Aufwand kann der Nutzungswert pauschal ermittelt werden, wobei als Grundlage lediglich der Listenpreis des Fahrzeugs und Ihre Entfernung zwischen Wohnung und Arbeitsstätte benötigt werden. Im Übrigen bleibt Ihre individuelle Situation außer Betracht, weshalb Sie häufig mehr versteuern als notwendig wäre.
Vordruck: Nutzungswert nach der Pauschalmethode
Vordruck: Korrektur des versteuerten Nutzungswerts
Rechner: Berechnung des Nutzungswerts nach der Pauschalmethode
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1. Wie der Nutzungswert nach der Pauschalmethode ermittelt wird

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Sonderausstattungen

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Mautgebühren, Vignetten, Schutzbrief usw. abgegolten?

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Listenpreis ist stets maßgebend

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1 %-Regelung vom Brutto-Neupreis auch bei Gebrauchtwagen

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Fahrzeugwechsel im Laufe des Jahres

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Methodenwechsel im Laufe des Jahres

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 2. Der Nutzungswert für Privatfahrten

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a) Versteuerung des Nutzungswertes

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b) Keine Versteuerung des Nutzungswertes

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ACHTUNG: Privatnutzungsverbot läuft bei GmbH-Gesellschafter-Geschäftsführer ins Leere

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c) Wenn der pauschale Nutzungswert höher ist als die tatsächlichen Kosten

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 3. Der Nutzungswert für die Fahrten zwischen Wohnung und Arbeitsstätte

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a) Wenn Sie den Firmenwagen für Mittagsheimfahrten nutzen

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b) Wenn Sie den Firmenwagen nur gelegentlich oder gar nicht nutzen

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c) Wenn Sie den Firmenwagen weniger als 15 mal im Monat nutzen

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Zuschlagswert beim Lohnsteuerabzug durch den Arbeitgeber

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Korrektur des versteuerten Zuschlagswertes in der Steuerveranlagung

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Einzelbewertung auch bei Selbstständigen zulässig?

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d) Wenn Sie den Firmensitz nur einmal wöchentlich aufsuchen

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e) Wenn Sie das Fahrzeug nur für eine Teilstrecke zur Arbeit nutzen (park and ride)

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f) Wenn Sie zur Mitnahme von Arbeitskollegen verpflichtet sind

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g) Pauschalversteuerung der Fahrten zur Arbeit durch den Arbeitgeber

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h) Vorteil für Behinderte

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i) Wenn Sie zwei Arbeitsstätten oder zwei Wohnungen haben

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Bei mehreren Tätigkeitsstätten neue Rechtslage geschickt nutzen!

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j) Wenn Sie den Firmenwagen bei doppelter Haushaltsführung nutzen

Xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

Die doppelte Haushaltsführung wird steuerlich anerkannt

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Die doppelte Haushaltsführung wird steuerlich nicht anerkannt

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4. Wenn die Nutzung des Firmenwagens im betrieblichen Interesse liegt

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5. Wenn der Firmenwagen auch für nebenberufliche Fahrten genutzt wird

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6. Wenn der Firmenwagen von mehreren Personen genutzt wird

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Xxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxx Xxxx xxxxx xxx Xxxxxx xxx Xxxxxx xx xxxxxx xXXX x.x.xxxx, XXxXx xxxx X X. xxx Xx. x.xxx

Xxxxxxxx xxxx xxxx:
Xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxx xxx xxx Xxxxxxxxxxxxx X xxx X xxxx xxxx xxxxxxx Xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx X x xx xxx xxx X xx xx.

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Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx X xxxxxxxxx xxx XXX xxx xxxx X xxxxxxxxx xxx XXX.

 7. Wenn mehrere Fahrzeuge von mehreren Personen genutzt werden

Xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

Xxxx xxxxx Xxxxxxxx xxx xxxxxxxxx xxx Xxxxxx xxx x x xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxx xxxxxx xxxxxxx xxx xxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx.

Xxxxxxxx:
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Xxxxx xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxx xxxxxxxxxxx x,xx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx X x.x Xxx. xxxx XXxX xxxxx.

XXXXXXXXX: Xxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx x,xxx x xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx x.x. Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx XXX x.x.xxxx, XXxXx xxxx X X. xxx Xx. x.xxx.

Xxxxxxxx xxxx xxxx:
Xxx Xxxxxxxxxxxx X, X xxx X xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx X x xx, xxx X xx xx xxx xxx X xx xx.

Xxxxxxxx x:

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Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx xx xxxxxxxxxx: xxx X xx XXX, xxx X xx XXX xxx xxx X xx,xx XXX.

8. Wenn ein Arbeitnehmer zwei Fahrzeuge nutzen kann

Xx xxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx, xxxx xxxx Xxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx XxxX, xxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx xxxx XXXxXxxxxxxxx xxx xxxxx XXXxXxxxxxxxxxxxx Xx xxx Xxxxxxxxxx xxxxxxx. Xxx xxx xx xxxxxx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx

Xxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxx xx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xx xxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxx Xxxxxxx, xxxx xx xxxxxx Xxxx xxx x xxXxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxx xxxx. Xx xxxxxxx xxxx xxxx Xxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxx xxxxxx xxxxxx xxxx x xxxxxx xxxxxxxxxxxxxxxxxx xxxxxxx x xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxxx xx xxxx xxx Xxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx x xx xxxxxxxxx xx xxxxxxxx xxxx xxx Xxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxx XXXxXxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxx: "Xxxxxx xxxx xxx xxxxxxxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx xxx xxx xxxxxxxxxxxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. X. xx. Xxx XXX xxx xxxxx Xxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X X. xxx Xx. xxx xxxxxxxxxx.

XXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxx xxxxxx, xxxx xx xxxx xxxxxxxxx Xxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxx x xxXxxxxxx xxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx. "Xxxxxxxxxxxxxxxxxxx". Xxxx xxxx xxx Xxxxxxxxx "xxx Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx xxx xxxx xxxx xxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxx XxxxxxxxxXxx xxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx. Xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxx xxxxxx xxxx xxxxx Xxx xxx x xxXxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx XX Xxxxxxxx. Xxxxxx xxxxxxxxxxx xx.x.xxxx xXx. x X xxxxxx X,X,Xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxx xx Xxxxxxxxxxxxxxxxx xxxxx: xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx.

XXXXXXX: Xxxxxxx xxx xxx XXX xxxxx Xxxxxxx xxxxxxxxxxx: xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxx xxxx xxx xxxxxxxx Xxxxxxx, xx xxx xxx xx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxx xxxx xxx x xxXxxxxxxx xx xxxxxxxxx.Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxx x xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx x xxxx xxxxx Xxxxxxx xx xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx x xxXxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx. Xxx xxxxx xxxxxx xxx xxxx x xxxxx xxx Xxxxxxxx xx XXXxXxxxxxxxx x xxxxx xxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxx xxxxxxxxx xxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx

Xxxx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxxx xx Xxxxxxxx xxxxxxxxxxxx Xxxx. Xxxx xxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xx xxx xxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx xxx xxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx x,xxxxxxxxxxXxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxx.xxxxxxXxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxx.

Xxx xxxxxx xxxx: Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xx xxxxxxxxxx. Xx xxxx xxxx xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxx xxx Xxx xxxxxxx xxxxxx xxx xxxxxx xxxxxx xxxx XXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxx, X. xxx.

9. Wenn der Firmenwagen Schaden nimmt

Xxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxx xxxx xxx xxx Xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx.

10. Elektrofahrzeuge

XXXXXXX xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxx:

  • Xxxx Xxxxxxxxxxxxx xxxxxx x xx xxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxxxxxxx,x Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx.
  • Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx x.x.xxxx xxxx xxxxxxxxx x,x Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx,.
  • Xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx xxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx.
  • Xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx: Xx Xxxxxxxxxx xxx xxxxxxxxx x,xx x xxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx x xxx xxx Xxxxxxxxxxxxx x xxx xxxxxxx xxx xx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx x,xxx x xxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx. Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

11. Pauschalbesteuerung kann in Coronazeit zur Nachzahlung führen

Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx XxxxXxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxxx x,xx x xxx XxxxXxxxxxxxxxxxx xxx XxxxxxxxxxxxXx xxx Xxxxx, xxxx xxx Xxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxx xx x xxx xxxxxxxxx xxx xx Xxxxxxx xxx Xxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx xxxxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxx xx Xxxxxxxxx xxx Xxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx.

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx: x x xxx xx.xxx XXX

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Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxxx xxx xx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx x,xx XXXx xx Xxxxx xxxx xxxx xx x,xx XXX xxxx xxx xxxxxx xx Xx xxx x,xx XXX xx xxx xx. Xx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxxxxxx xx xx XxxxxxxxxxxxxxxxxxXxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. x.xx. Xxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxxx xxxx xxxx xxxxx xx xx Xxxxx xx Xxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxx, xxxx xxx xxxx xx Xxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxx xx xxxxxx Xxxxxxx xxxx xx xxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxxxx.

Xxxxxxxx:
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Xxx xxxxxxxx xxxxxxxxxx Xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxx x xxxxxx xxx xx Xxxxxxx xxx Xxxxx, xx xxxx xx Xxxxxxxx xxxxxxxxx x.xxx XXX xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx x xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx. Xx xxxx xx xxxxxxxxx xxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx xxx xxxxx xxxx xx xxxxxxxxxx xxx xxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxxx xxx "xxxxxxxxx Xxxxxxx" xxxx xxx Xxxxxxx xxx Xxxxxx xxx xxx x,xx x xxx Xxxxxxxxxxxxx xx XxxxxxxxxxxxXx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx, xx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxx!x xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxxxxx: Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxxx xxx xxxxx Xxxx xxxxx xxxxxxxxxxx.

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12. Wie eine Zuzahlung des Arbeitnehmers berücksichtigt wird

Xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxx. Xx xxxxx xx xxx, xxxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxXxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

  • Xxx Xxxxxxxxx xxx XxxxXxxxxxxxXxxxxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xx Xxxx xxx Xxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxx Xxxx xxx xxx. xx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx X x.x Xxx. x Xx. x Xxxx x xxx x XXxXx.
  • Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx x xxxxx xx Xxxx xxx Xxxxxxxxx xxx xxx. xx Xxxxxxxxx x xxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx xxx xxx xx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

XXXXXXX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxx xx xxxx xxxxx xxx Xxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxx, Xx. xxxxxx.

Xxxx x: Xx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx x xxx xxxxxx x xxxxxxxxx xx Xxxxxxxxxxxx xxx xxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx x XXX xxxxxxxxxxx xX x.x Xxx. x Xx. x Xxxx x xxx x XXxXx. Xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx.

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13. Garagenkosten mindern Nutzungswert grundsätzlich nicht

Xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxx xxxxxxx Xxxxxx xxxxxxxxxxxx, xxx xxx Xxxxx, xx xxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.xxxxxx

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