Auch beim Firmenwagen spielt die Umsatzsteuer eine Rolle, denn es handelt sich um ein Fahrzeug des Arbeitgebers und um eine unternehmerische Nutzung. Der Arbeitgeber muss die Umsatzsteuer berechnen und an das Finanzamt abführen. Wie die Umsatzsteuer auf den privaten Nutzungswert zu berechnen ist, regelt das Bundesfinanzministerium in einem neuen Erlass (BMF-Schreiben vom 5.6.2014, BStBl. 2014 I S. 896).

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1. Vorsteuerabzug aus den Fahrzeugkosten

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2. Regelfall: Umsatzsteuer bei entgeltlicher Fahrzeugüberlassung

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a) Umsatzbesteuerung auf der Grundlage der Pauschalmethode

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b) Umsatzbesteuerung auf der Grundlage der Fahrtenbuchmethode

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c) Besteuerung auf der Grundlage einer Kostenschätzung

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3. Umsatzsteuer bei Elektrofahrzeugen

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4. Umsatzsteuer bei unentgeltlicher Fahrzeugüberlassung

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a) Besteuerung auf der Grundlage von lohnsteuerlichen Werten

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b) Besteuerung auf der Grundlage einer Kostenschätzung

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5. Umsatzsteuer auf nichtunternehmerische Nutzung eines Betriebs-Pkw

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a) Pauschalmethode (1 %-Regelung)

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b) Fahrtenbuchmethode

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c) Schätzung des nichtunternehmerischen Nutzungsanteils

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6. Umsatzsteuer bei Fahrzeugüberlassung an freie Mitarbeiter

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7. Umsatzsteuer bei grenzüberschreitender Kfz-Überlassung

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