Überlässt der Arbeitgeber dem Mitarbeiter einen Firmenwagen zur privaten Nutzung, denkt man meist nur an die Ermittlung und Versteuerung des geldwerten Vorteils im Rahmen der Lohnsteuer. Doch die Fahrzeugüberlassung stellt eine Leistung dar, für die der Arbeitgeber auch Umsatzsteuer zahlen muss. Wenn nun der Mitarbeiter im Ausland wohnt oder der Arbeitgeber seinen Sitz im Ausland hat, gilt für die Umsatzbesteuerung seit dem 30.6.2013 eine komplizierte Neuregelung.

1. Umsatzsteuer auf den geldwerten Vorteil

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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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2. Änderung der Umsatzbesteuerung bei Auslandssachverhalten

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Neue Regelung seit dem 30.6.2013

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a) Wenn der Arbeitnehmer seinen Wohnsitz im EU-Ausland hat

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b) Wenn der Arbeitgeber seinen Sitz im EU-Ausland hat

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3. Besonderheit bei Grenzgängern in die Schweiz

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