Lohnt sich der Kauf eines umweltschonenden Elektrofahrzeugs? Diese Frage stellen sich Arbeitgeber, wenn sie ihren Mitarbeitern einen Firmenwagen zur Verfügung stellen wollen, und Unternehmer, wenn sie für sich einen Betriebs-Pkw anschaffen wollen. Bei Elektrofahrzeugen und Hybridelektrofahrzeugen ist der Preis derzeit noch deutlich höher als für Fahrzeuge mit Verbrennungsmotor. Zwecks Verbreitung solcher Fahrzeuge gibt es eine steuerliche Vergünstigung.

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1. Steuervergünstigung für Elektrofahrzeuge

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2. Nutzungswert nach der Pauschalmethode

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3. Nutzungswert nach der Fahrtenbuchmethode

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4. Kostendeckelung bei Anwendung der Pauschalmethode

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5. Umsatzsteuer bei Elektrofahrzeugen

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6. Kfz-Steuervergünstigung für Elektrofahrzeuge

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7. Gesetzliche Grundlage

§ 6 Abs. 1 Nr. 4 Satz 2 und 3 EStG - Bewertung

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§ 8 EStG - Einnahmen

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