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

xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx, xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxx xxxxxxxx Xxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx, xx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx.

a) Unentgeltliche Überlassung eines Fahrzeugs

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx. Xxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xxx. xx Xx. x XXxX, xxxx xxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx.

Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx x.X.x. xx xx Xxx. x Xxxx x Xx. x XXxX xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxx. x xxXxxxxxxx xxx xx x Xxx. x Xx. x Xxxx x XXxX xx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxx xx x xxxxxxxxxxx xxxxxx. Xxx xx xxxxxxxxxx Xxxxxx xxx xxx xxx. Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx.

b) Entgeltliche Überlassung eines Fahrzeugs

Xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xx xxxxx xx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxx.

Überlassung gegen Entgelt im Rahmen eines Gesellschaftsverhältnisses

Xxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxxx, x.X. xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxX, Xxxxxx. xxx Xxx. x Xxxxxxxx x XXxXx. Xxxxx xxxxxxx xxxx xxxx xx xx Xxx. x Xxxx x Xx. x xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxx xxxx xxx x.x. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx.

Entgeltliche Überlassung in Form eines tauschähnlichen Umsatzes

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxx x Xxx. xx XXxXx. Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxx xxxx xxxx xxx xxxxx Xxxxx xx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxxxx Xxxxxxxx, xxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxxxxx xxxxxx, xx xxxx xxx Xxxx xxx Xxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx. Xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx xxx xxxxx Xxxxxxxxxx xxxx xxx x xxXxxxxxx xxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx.x. XXXxXxxxxxxxx xxx x.x.xxxx, Xx. xx, xxx.

Xxxx xxx Xxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xx xxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.

c) Anteilige Zuordnung des Fahrzeugs zum Unternehmensvermögen

Xxxx xxx XxXXxXxxxxx xxx x.xx.xxxx xXxxxxxxx, XXxXx xxxx XX X. xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx x Xxx. x x Xx. x XXxX.

xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx.

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

xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx XxxxxxxxxxxxxxXxxX xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx XxxX xxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxxx.

3. Pkw-Überlassung durch einen Gesellschafter an eine Personengesellschaft

Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx, xx xxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx.

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xXxxxxx. x.x Xxx. x XXxXXx. Xxxxx Xxxxxxxxx xxx xx xxXxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx, xx xx Xxx. x Xxxx x Xx. x XXxX. Xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxx xxxxxxxx xxxxx, xxx xxx Xxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx. Xxxxxx. x.x Xxx. x Xx. x Xxxxxx. x Xxxxxxxx x XXxXXx. Xxx Xxxxxxx xxxx xxxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx x Xxx. xx Xx. x XXxX.

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

Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx, xx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XxxX xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx.

a) Gesellschafter-Geschäftsführer ist Arbeitnehmer

Xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx XxxX, xxxxxxxxxxx xxx XxxX xxx xxx Xxx xx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. x.xx. Xxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx, xx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx, xxxxxxxxx Xx. x.x.x.x xxx Xx. x.x.x.x xxx x.x. XXXxXxxxxxxxxx xxx xx.x.xxxx.

Xxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx Xxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxXXx xxx. Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx x Xxx. xx Xxxx x XXxXx.

Beherrschender Gesellschafter-Geschäftsführer

Xxxx xxx xxxxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx XxxX xxx xxx x Xxx. x Xx. x Xxxx x XXxX, XXXxXxxxxxxxxx xxx xx.x.xxxx, Xx. x.x, x.x.xx.

Xxxx xxx xxxxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx XxxX xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, x.x. xxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx XxxX xxx.

Xxxxxx xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxx xxx XxxX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx, x.x. xxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xXX xxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxxxx xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxx xxx XxxX xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx xXXx. Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx. xxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxX, Xxxxxx. xxx Xxx. x XXxXx.

Nicht beherrschender Gesellschafter-Geschäftsführer

Xxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx XxxX xxx xxx x Xxx. x Xx. x Xxxx x XXxX, XXXxXxxxxxxxx xxx xx.x.xxxx, Xx. x.x.xx.

Xxxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxx XxxX xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, x.x. Xxxxxxxxxx xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx XxxX xxx.

Xxxxxxxxxxx xxx xxxx xxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx XxxX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxx xxx, x.x. xxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xx xxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx, xx xxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, Xx. x.x.x.x.

Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx, xxxxxxxx xxx XxxX xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx xXXx. Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx. xxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxX, Xxxxxx. xxx Xxx. x XXxXx.

b) Gesellschafter-Geschäftsführer ist Unternehmer

Xxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx xxx XxxX xxxxxxx xx xxx Xxxxxxxxxxx.

Xxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx, xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx XxxX xx xxx xxx. Xxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x x.X.x. Xxx. x Xx. x XXxX, Xxxxxx. xxx Xxx. x Xxxxxxxx x XXxXx. Xxx XxxX xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx.

Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx x Xxx. xx XXxXx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!