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).

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx

x Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

x xxxxx xxx XXXxXxxxxxxxx xxx x.x.xxxx xXXxXx. xxxx X X. xxxx

1. Vorsteuerabzug aus den Fahrzeugkosten

xxxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxx xxxxxx Xxxxxxxx xXxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx x Xxx. x Xx. x Xxxx x XXxXx. Xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xx Xxxxxxxx xxxxxx, x.x. xx xxxx xxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxx xxxxxx xxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx xxx.

Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, x. X. xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxx, xxx xx xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx:

  • Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xx xxxxxxx Xxxxx, xxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx.
  • Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx. X. xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.

2. Regelfall: Umsatzsteuer bei entgeltlicher Fahrzeugüberlassung

Xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxx xxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx.xxxxxx

XXXXXXX: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxx xxxxxxxxxxx xxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. X. xxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx.

a) Umsatzbesteuerung auf der Grundlage der Pauschalmethode

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxx xx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxx:

  • Xxxx Xxxxxxxxxxxxx: xxxxxxxxx x x xxx Xxxxxxxxxxxxx,
  • xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx: xxxxxxxxx x,xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxxx xx Xxxxx x,xxx x xxx Xxxxxxxxxxxxx xxxXxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxx.

Xxx xxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx. Xxxxxx xx xxx Xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxxx Xxxxxxxx xxx xx x xxxxxxxxxxx xXxxxxxxxx x.x Xxx. x xxx xx XXxXXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.x.x.xx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx XXx xxx xx.xxx Xxxx xx xxxxxxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxx, xx Xxxxxxx xxx xx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xx Xxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxx.

Xxxxxxxxxxxxx:

x x xxx xx.xxx Xxxx x xx Xxxxxx

xxxxxx

x.xxx XXX

Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx:

x,xx x xxx xx.xxx Xxxx x xx xx x xx Xxxxxx

xxxxxx

x x.xxx XXX

Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx

x x.xxx XXX

Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx:

x,xxx x xxx xx.xxx Xxxx x xxx xx x xx Xxxxxxx

xxxxxx

x x.xxx XXX

Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx

x x.xxx XXX

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx: xxxxxx xxx x.xxx XXX

x.xxx,xx XXX

Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx, xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx:

  • Xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxx xxxxx, xxxx xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx.
  • Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx x xxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx x.x. XXXxXxxxxxxxx xxx xxxx xxx x xxxxxx xxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx.

b) Umsatzbesteuerung auf der Grundlage der Fahrtenbuchmethode

Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxx:

  • Xxxxxxxxxx Xxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx, Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx. Xxxxx Xxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx. Xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx.
Xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xx x xx xxxxxxxxx xxx xXxxxxxxxx x.x Xxx. xx XXxXXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.x.x.xx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx xx xxxx xxx xxxxx Xxxxxxxxxxxx xx. xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxx Xxxxxxx xxx xx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxx x.xxx xx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x.xxx Xxxx.

Xxxxxxxxxxxxxxxxxx xx. Xxxxxxxxxxx

Xxxxxxxxxxxx xx. Xxxxxxxx xxxxxxx

xx.xxx xx

x.xxx XXX

Xxxxxxxxxxxxx

Xxxxxxx Xxxxxxx x Xxxxxxxxxxxxxx: xxx Xxxx x xx xx x x

Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx

x.xxx xx

x.xxx xx

xx xx

Xxxxxxxxxxxxx xxxxxxxxx

Xxxxxxxxxxxxx: x.xxx xx : xx.xxx xx

x.xxx xx

xx x

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx: xx x xxx x.xxx XXX

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx: xx x xxx x.xxx XXX

x.xxx XXX

xxx,xx XXX

Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx, xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx:

  • Xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx: Xx xxxx xxx Xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxx. Xx xxxxxxx Xxxx xxxxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx XxXxXxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx XxXxXxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
  • Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx x xxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.xxxxxx

c) Besteuerung auf der Grundlage einer Kostenschätzung

Xxxx xxx Xxxxxxxxxxxx xxxx xx xxxx xxxx xxxxxx Xxxxxxx: Xxx Xxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx x Xxx. xx Xxxx x XXxXx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxx xxx xxxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x x.X.x. xx xx Xxx. x Xxxx x XXxXx.

Xxxxxx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx.

Xxx xx xxxxxxxxxx Xxxx xxx xxx Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx.

XXXXXXX: Xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xx xxxxx, xxxx xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

3. Umsatzsteuer bei Elektrofahrzeugen

Xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx x"XxxxXxxxxxxxXxxxxxxx"x xxx xxxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxx xxxx Xxxxxxx xxxx xxx xxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx.

Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxxx, xxxxx xxxxxx xxx xxx Xxxxxxxxxxxx: Xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx. xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx x xxXxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx Xxxxxx. xx.xx Xxx. xx XXxXXx.

Xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxx xx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx.

Xxxxxxxx x Xxxxxxxxxxxxxxx:
Xxxx Xxxxxxxx xxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx xx xx xxx Xxxxxx.

xxxxxx

Xxxxxxxxxx

Xxxxxxxxxxxx

Xxxxxxxxxxxxxxxxx

Xxxxxx xx xxx xxxx Xxxxxxxxxxx

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

Xxxxxxxx Xxxxxxxxxxxx xxx Xxxxx:

x Xxxxxxxxxxxxx: x x x XXX xxxx xxx xxx Xxxxxxxxxxx

x Xxxxxxx xxx Xxxxxxxxxxxxx: x,xx x x XXX x xx xx xxxx xxx xxx Xxxxxxxxxxx

xxxxxx

xxx,xx XXX

xx,xx XXX

xxxxxx

xxx,xx XXX

xxxxxxx xxx,xx XXX

Xx xxxxxxxxxx

Xxxxxxxxxx Xxxxxxxx xxx xx x xxxx Xxxxxxxx xxxx Xxxxxxxxxx

Xxxxxxxxxxxx: xxxxxx xxxxxxxxxxxx XXX x

xxxxxxxxxx,xx XXX

x xxx,xx XXX

xxxx

xx,xxxxxxxxXXX

Xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx. Xxxxxx xx xxx Xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxxx Xxxxxxxx xxx xx x xxxxxxxxxxx.

Xxxxxxxx x Xxxxxxxxxxxxxxxxxx:
Xxxx Xxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx xx xx. Xxxxxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxx Xxxxxxx xxx xx xx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxx x.xxx xx. Xxx Xxxxxxxxxxxxx xxxxxxxx xx x. Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx x.xxx Xxxx xxxxxxx. Xxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxx.

xxxxxx

Xxxxxxxxxx

Xxxxxxxxxxxx

Xxxxxxxxxxxxxxxxx xXXXx

Xxxxxxxxxxxxxxxxxx xxxxx

xx.xxx XXX

xxxxxx

xxxxxx

xx.xxx XXX

XXX, Xxxxxx xx xxx xxx xxx Xxxxxxxxxx

Xxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxx:xxxxxxx Xxxxx

Xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx

Xxxxxx xxxxxxxxx

Xxxxxxxxxxxxxxxxxx xx. Xxxxxxxxxxx

xx.xxx XXX

xxxxxx

x.xxxxxxxxxXXX

x x.xxx XXX

xxxxxxxx.xxx XXX

xx.xxx xx

xxxxxx

xx.xxx XXX

x.xxx XXX

x x.xxx XXX

xxxxxxxx.xxx XXX

xx.xxx xx

x Xxxxxxx Xxxxxxx x Xxxxxxxxxxxxxx: xxx Xxxx x xx xx x x

x Xxxxxxxxxxxxx

x.xxx xx

x.xxx xx

x.xxx xx

x.xxx xx

Xxxxxxxxxxxxx xxxxxxxxx

Xxxxxxxxxxxxx: x.xxx xx : xx.xxx xx

x.xxx xx

xx x

x.xxx xx

xx x

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx: xx x xxxxxxxxxx.xxx XXX

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx: xx x xxxxxxxxxx.xxx XXX

xxxxxx

xxxxxx

x.xxxxxxxxxXXX

xxx,xx XXX

xxxxxxXxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xx x xx xxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx XxxxxxxxxXxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

4. Umsatzsteuer bei unentgeltlicher Fahrzeugüberlassung

Xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxx xxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx

  • xxx xxxxxxxxxx Xxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxx
  • xxx xxxxxxxxxxxx xxxx Xxxx xx Xxxxx xx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx

xxxx xxxxxxx Xxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xxxxxxxxx X Xx. xxx.

a) Besteuerung auf der Grundlage von lohnsteuerlichen Werten

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx x,xxx x xxx Xxxxxxxxxxxxx.

Xxx xx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxx Xxxxxx xxxxxxxx xxx xxxxxx. Xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxx xxx xx x xxxxxxxxxxx xxxxxx.

b) Besteuerung auf der Grundlage einer Kostenschätzung

Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx, xxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.

Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxx. Xxx xx xxxxxxxxxx Xxxx xxx xxx Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx.

5. Umsatzsteuer auf nichtunternehmerische Nutzung eines Betriebs-Pkw

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxXxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. x XXxXx Xxxxxxxxxxxx xxxxxxx xx x Xxx. xx Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxx, xxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx. Xxxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx, xxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx XxxxxxxxxXxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxxx xxxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

  • Xxxxxxxxxxxxxxx xxxxxx xx,
  • Xxxxxxxxxxxxxxxxxx xxxxxx xx,
  • Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx.

XXXXXXX: Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. xx XXxX xxxxxxxxxxx.

a) Pauschalmethode (1 %-Regelung)

Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx x x Xxxxxxxx xxxxxxx xx x Xxx. x Xx. x Xxxx x XXxXx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx.

Xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xx x xxxxxxxxxxx xxxxxx. Xxx xx xxxxxxxxxx Xxxxxx xxx xxx xxx. Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx.

Xx xxx xxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx x xxXxxxxxxx xxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx XxxxXxxxxx xxxxxxxxxxx xxxx xxxxxxx, xxx xxxxxxxxxxxxxxxxx xxxxx, xxx xxxxxxx, xxx xxxx xxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxx: Xxxxxxxxxxx xx.xxx XXX x x x x xx Xxxxxx x x.xxx XXX x xx x x x.xxx XXX x xx x Xxxxxxxxxxxx x xxx XXX.
Xxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx x. X. xxxxxxxxxxxx xx x xxxxxxxx xxxxxxx, xxxxx xxxxx Xxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxx xx.xxx XXX x x x x xx Xxxxxx x x.xxx XXX x xx x x x.xxx XXX x xx x Xxxxxxxxxxxx x xxx XXX.

b) Fahrtenbuchmethode

Xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx, xxxxx xx xxx xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx xx xxx xxxxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx, xxx xxx xxxxxx Xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx.

c) Schätzung des nichtunternehmerischen Nutzungsanteils

Xxxxx xxx Xxxxxxxxxxx xxx xxx x xxXxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xx. X. xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxx xxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx x xx xxxxxxxxx, xxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx.

Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xx.X. Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx XxxxxxxxxXxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

6. Umsatzsteuer bei Fahrzeugüberlassung an freie Mitarbeiter

Xxxxxxxx xxxxx Xxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx:

  • Xxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxx, x.X. xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxx xxxxxx Xxxxxx xxxx xxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxx xxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx, xxx Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xx xxxxxx, xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxx x Xxx. xx Xxxx x XXxX, XXXxXxxxxx xxx xx.x.xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx. Xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxx xx xxx xxxxxx Xxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX x xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx x xxxxxxxxx.

Xxxx xxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xx x Xxx. xx Xx. x XXxX xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

7. Umsatzsteuer bei grenzüberschreitender Kfz-Überlassung

xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx. xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxx "xxxxxxxxxxxx" Xxxxxxxx xxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxx Xxxx xx Xxxxxxx, xxx xxx Xxxxx xxxxxxx, xx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xx Xxxxxxx xxxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx.

Xxx Xxxx xxxx xxx xxx Xxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xx xxxxxxxxxxx: Xxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx, x.x. "xxx Xxx, xx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx, xxx xxx xxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx" xxx xx Xxx. x XXxXx. Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

XXXX xxxx xxx xx.x.xxxx xxxx xx xxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxx xxx "xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xx xxx Xxx xxxxxxxx, xx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxx" xxx xx Xxx. x Xx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

xxx Xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxx xx XXxXxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xx.x.xxxx xxxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxx xxxxx xxxx xxxxxxxxxxxx.

Xxx xxxxxxxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxxxxxxxxx, xxxx xx Xxxxxxx xxxxxxxxxxxx xx xxxxxx xxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xx xxxx xx xxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx Xxxxxxx xxxxxxxx. Xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxxxxxx xx. X. xx Xxxxxxxxx xx x, xx Xxxxxxxxxx xx x xx xxxx, xx xxxxxxxxxxx xx x, xx Xxxxxxxxxxx xx xx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxxxxx xxx xxx xx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx.

xxx Xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx Xxxx xx XXxXxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxx. Xxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xx Xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx xx x xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx:Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx