Zu den Besonderheiten der Umsatzsteuer bei Überlassung eines Firmenwagens an den Gesellschafter-Geschäftsführer sowie bei Pkw-Überlassung durch eine Personengesellschaft bringt die Verfügung der OFD Frankfurt vom 23.4.2007 etwas Klarheit (OFD Frankfurt vom 23.4.2007, DStR 2007 S. 1677; OFD Karlsruhe vom 5.4.2011, DStR 2011 S. 771).

1. Pkw-Überlassung durch eine Personengesellschaft an einen Gesellschafter

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a) Unentgeltliche Überlassung eines Fahrzeugs

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b) Entgeltliche Überlassung eines Fahrzeugs

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Überlassung gegen Entgelt im Rahmen eines Gesellschaftsverhältnisses

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Entgeltliche Überlassung in Form eines tauschähnlichen Umsatzes

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c) Anteilige Zuordnung des Fahrzeugs zum Unternehmensvermögen

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2. Pkw-Überlassung durch eine Personengesellschaft an ihre Komplementär-GmbH

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3. Pkw-Überlassung durch einen Gesellschafter an eine Personengesellschaft

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4. Pkw-Überlassung durch eine GmbH an ihren Gesellschafter-Geschäftsführer

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a) Gesellschafter-Geschäftsführer ist Arbeitnehmer

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Beherrschender Gesellschafter-Geschäftsführer

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Nicht beherrschender Gesellschafter-Geschäftsführer

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b) Gesellschafter-Geschäftsführer ist Unternehmer

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