Zur Ausstattung von bestimmten Berufspositionen und zum Gesamtpaket einer attraktiven Entlohnung gehört ein Firmenwagen bzw. Dienstwagen. Die Möglichkeit der privaten Nutzung muss allerdings als geldwerter Vorteil versteuert werden. Dafür ist zwar der Arbeitgeber zuständig, doch sollten auch Sie als Arbeitnehmer wissen, wie der private Nutzungswert ermittelt und versteuert wird. Hier erfahren Sie alles Wichtige rund um den "Firmenwagen und die Steuer".

1. Die Versteuerung des geldwerten Vorteils

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2. Wie der steuerpflichtige Nutzungswert berechnet wird

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a) Berechnung des Nutzungswerts nach der Pauschalmethode

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b) Berechnung des Nutzungswerts nach der Fahrtenbuchmethode

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3. Wie Sie die günstigste Methode in der Steuererklärung nutzen

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Welche Methode ist günstiger?

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Wenn der Arbeitgeber Ihre Zuzahlungen nicht steuermindernd berücksichtigt

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4. Laufende Zahlungen für die Nutzung

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Wenn die Nutzungsvergütung höher ist als der Nutzungswert

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5. Übernahme von laufenden Betriebskosten

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a) Bei Anwendung der Pauschalmethode

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Wie die Eigenkosten steuerlich berücksichtigt werden

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b) Bei Anwendung der Fahrtenbuchmethode

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NEU ab 2017: Vorteilhafte Alternativregelung

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Wie die Eigenkosten steuerlich berücksichtigt werden

Xx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx xxx x xxXxxxxxxxxxxxxxx xxxxxx Xxxxx xxx.

6. Zuzahlungen zu den Anschaffungskosten

Xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxx. Xx xxxxx xx xxx, xxxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxx, xxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx:

a) Bei Anwendung der Pauschalmethode

Xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxx. Xx xxxxx xx xxx, xxxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxXxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

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b) Bei Anwendung der Fahrtenbuchmethode

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxx, xxxxxxxx xxxx. Xx xxxxxxxxxx xxxxx xx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

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7. Garagenkosten und Garagengelder

Xxxxxxx Xxx xxx Xxxxxxxxxxx xx Xxxxx xxxxxxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxx xxxxx, xx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xX x.x Xxx. x Xx. x Xxxx x XXxX xxxxx.

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8. Gehaltsverzicht zugunsten eines Firmenwagens

Xx xxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxx. Xxx Xxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

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Sozialversicherungsbeiträge

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Werbungskostenabzug

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Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx xxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxx, xxxx Xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxx x xxx xx xxxxxxxxxxxx Xxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxx x xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxxx XXX Xxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx. Xxxx xxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxx x.X. xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxxx XxxxXxxxxx xxxxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

9. Firmenwagen mit Chauffeur

Xxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xX x.x Xxx. xx XXxXx:

  • Xxxxx xxx Xxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx, xxxx xxx xxxx xxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xx x xxxxxxxxx.
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    xx xx x, xxxx xxx Xxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx,
    xx xx x, xxxx Xxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxxxxx,
    xx xx x, xxxx Xxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxx.
  • Xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxx xxx Xxxxx xxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxx xx xx x xxxxxxx.

XXXXXXXXX: Xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxx, xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xX x.x Xxx. xx Xx. x XXxX xxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxx x xxxxx Xxxxxxxx, xxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxx" xxx Xxxxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xx.xxxxxxx. xxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx, xxxxx xxxx xxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx.xxxxxxxxxxxx

XXXXXXXXX: Xxxxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx, xxxx xxxxxx Xxx xxx Xxxxxxxxx, xxxxx xx Xxxxx Xxxxxxxxxxxxx xxx. Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx. Xxx xxxx xxxx xxxx "Xxxxxxxxxxx". Xxxx xxxxxxx Xxx xxxxxxxxx xx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xx.

Xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxx xx xxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxx xxxx xxxx xxxxxxxxxx xxxxx Xxxx xxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx. Xx xx xxxxxx Xxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxx XXX xxxxxxx xxxx xxxxx xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxx Xxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xx xxxxxx Xxxxxxxx xxxxx xxx XXX xxxxx xxxxx xxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Vorteil für Behinderte

Xxxx xxx Xxxxxxxxxxxx xxx XxxxxxxXxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx, xxxxxx xxxxxxxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxx xx Xxx. x XXxXx. Xxx xxxxxxxxx xxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx xxx xxxx xxxxx XxX xxx xxxxxxxxxx xx xxx xxx Xxxxxxxxxxx "X" xxxx "xX" xxx, xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.
  • Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxxxx Xxxxxx xX xx.x Xxx. x XXxXx.

10. Besonderheit für Mitarbeiter von Autoverleihfirmen

Xxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx, xxxx Xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxxxxxx x.xxx XXX. Xxxxxxxxxxxx xxxxxx xxxxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx. xxxx X X. xxxx.

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11. Einsatz des Privat-Pkw gegen Vollkostenerstattung

Xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx: Xxx xxxxxx xxx Xxxxxxxx xxx xxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx xxxxxxxxxxx:

a) Kostenerstattung für Privat-Pkw

Xxxx xxx Xxxxxxxxxxx Xxxxx xxxx Xxxxx XxxxxxxXxx xxxxxxxxxx XxxxXxxxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx Xxxxxxx xx, xxx xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx XXXxXxxxxxxxxxxx xxx xxxx Xxx xxxxxxxxxxx, xxxx xxx Xxxxxx Xxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx xxx xxxx xxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx xxxxx, xxxx Xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

b) Pkw-Leasing auf Veranlassung des Arbeitgebers

Xxxxxx xxxxx xxx Xxxx, xxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx xx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxx xxx xxxxxxxx Xxxxxxxxxxxx x xxxxx xxx xxx xxxxx Xxxxxxxxxxx x xxxxxxxxxx xxxxxxx. Xxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

12. Schaden am Firmenwagen aufgrund Unfall, Beschädigung oder Diebstahls

Xxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxx xxxx xxx xxx Xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx

a) Regelung bis 2010

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. "Xx xxxxxx Xxxxxxx xxxxxx xxx x xxXxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx" xXXX Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx xxxxxxxxx XX Xxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxx XxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xX x.x Xxx. x Xx. x Xxxx x XXxX xxxxx.

b) Neuregelung ab 2011

Xxxxxxxx xxxxx XXXxXxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxxx xxx "xxxxxx Xxxxxx, xxx xxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxx xxxxxxxx xxxx xxx xx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxxx" xX x.x Xxx. x Xx. x Xxxx x XXxX xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxx xx xxxxxxxxx Xxxxxxxxxxx xx xxxx:

  • Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xX x.x. Xxx. x Xx. x Xxxx x XXxX xxxxx.
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Xxxxxxxxxx xxx xxx Xxxxxx xxx x.xxx XXX xxxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxx, x.X. xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx x.xxx XXX xxxx xxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxx xxxxx xx Xxxxxxxx xxx xxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx. xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx.

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Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx x.xxx XXX. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX. Xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx.
Xxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxxxx xxxxx xxxx xxx x.xxx XXX xxxxxxxx, xxxxxx xx xxxxxxxxxx.
Xxxxx xxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxxx xxx,

  • xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, x.X. xxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxx, xxxx
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Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx. Xx xxx Xxxxx xxxx xxx Xxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxx xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx.

13. Verbilligter Erwerb eines Firmenwagens

Xxxxx xxxxxx xxxxxxxx Xxxxxxxxxxx, xxx xxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxx xxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxx x Xxx. x XXxXx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxx. Xxx Xxxxx xxxx xxx, xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx.

Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxx Xxxxx, xxx xxx Xxxxxxxx x xxx. xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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14. Wenn das Fahrzeug dem Arbeitnehmer zuzurechnen ist

Xxx xxxxx Xxxxx x xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx. xxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx, xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx XX xxx xx.xx.xxxx, x X xxxxxx.

Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxx,

  • xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx XxxxXxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx, xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxX. Xxx xxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxx xxxx Xxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxx xxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.
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Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx, xxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxx x xxXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xx. Xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx:

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15. Wenn der Ehegatte den Firmen- bzw. Geschäftswagen mit benutzt

Xxx xxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx

Xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx xxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xx xxxx Xxxxxxxxx:

  • Xxxx xxx XxxxXxxxxxx xxxxxxxxxx xxxx XxxxxxxxxxXxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxxxxx, xxx xxx XxxxXxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx x.X. xxx xx xx XXX XX.
  • Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxx xxxx xxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx x.X. xxx xx xx XXX XX. Xxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx XxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxx xxxxxxx xxxxxx xxxxxx.
  • Xxx Xxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxx xxxxxx, xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx:
    • Xxxxxxxxx xxx xxx xxxxxxx Xxxxx xXxxxxx, Xxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxx.
    • Xxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xXxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxx, Xxxxxxxxxxx xxx xxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx.
    • Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx.

16. Firmenwagen bei GmbH-Gesellschafter-Geschäftsführern

Xxxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx:

  • Xxx xxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxx xx Xxxxxxxxxxxxxxxxxx xxx xxx XxxX xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxx xxx xxxxx x xxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxx xx xxxxxxxxxx xxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx x xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx.

Xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxXXx xxx xxx Xxxxxxx xxx xxxx Xxxxxx xx xxxxxxxxxxxxxxxx:

  • Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xXX xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xXX xxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxxx. xxx. x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx.
  • Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xXX xx xxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx. x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx xxxx. x,xxx x xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx:
  • Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxx, xxxxxx xxx xXX xx xxx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxxxx Xxx xx xxx XxxX xx xxxxxxxxxx xx x xxxxxxxxx xxxx xxxx xxxx xx xxxxxxxxxx x x xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx, xxxx xxx xXX xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxx. x Xx. x XXxXx.
  • Xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx.

Privatnutzungsverbot läuft bei Gesellschafter-Geschäftsführer ins Leere

Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xx xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx.X. xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx. Xx. x.x xxx XXXxXxxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx. Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx XxxX, xx xx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx XxxX xxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx xxxx

Xxx XX. Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxxxxx xxxxx xxxxxxxxxx xxxx, xxx xx xxxxx xx Xxxxx xx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxx: Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxx xxxxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.

XXXX: Xxx X. Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx, xxxxx xxx Xxxxx xxxxxx. xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxx xxxxxxx xxxx. Xxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxxxxx xxxx, xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxxx: Xxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxxxxx "xxxxxx Xxxxxx" xxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xx Xxxxx xxx X. Xxxxxx xxx XXX xxxxxxxxxxx: Xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxx, Xxxxxx xxx x.xx.xxxx, xx X xxxxxxxx.

Xx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx x xxxxxxx xxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxxx, xxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xx.X. Xxxxxxxxx xxx Xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxx xxxxxx. Xx xxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxx Xxxxxxx Xxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxx Xxxxxxx xxx xxx Xxxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxx xxxxx "xxxxxxxxxxxx" xxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxx Xxxxxxx xxxxxx xxxxxxx xxxxx. Xxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx XX. Xxxxxx xxx XXX xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx x xx xxx Xxxxxxx xxx XX Xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx XX Xxxxx xxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxxx xxxxxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxx: Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxxx xx xxxx xxxxxxxxx xxx, xxxx xxx Xxx xxxxxxxxxxxx xxxxx xxxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xxxxxx xxx. Xxx xxxxxx x.x. xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx: xx Xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. xx Xxx Xxxxxxxxxxx xxxx x xxxxxxxxxxxx x xxxxxx xxx xx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. xx Xx xxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx x xxxxxxxxxxxx x xxxxxxxxxx xxxxxx. xx Xx xxxx xxx Xxxxxxxxxxx xxxxxxxx. xxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxx xxxxx xx, xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxx xx xxx Xxxxxxxxxx xxxxxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx.

17. Nutzungswert bei Elektro- und Hybridelektrofahrzeugen

Xxxxx xxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxx Xxxxx xxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxxxxx, xxxx xxx xxxx xxxx xxxxx XxxxxxxxxXxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx xxxx xxxxxxxx xxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

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  • Xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx,x Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx.xxxxxxXxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx x.x.xxxx xxxx xxxxxxxxx x,x Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.
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Xxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxx x.x.xxxx xxx xx.xx.xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x xxxx x XxxXx. Xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxx XXx xxx Xxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxxxxxxxx:

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Xxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx XxXxxxxxxxxx. xxx xxxxxx Xxxxxxxxxxxx xx Xxxxxxx x.x.xxxx xxx xx.xx.xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x xxxx x XxxXx. Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxx XXx xxx Xxxxxxxxx xxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

18. Vorteil der Nutzung für Fahrten zur Arbeit nicht pfändbar

Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xx Xxxx xxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxx XXXx. Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx, xxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xx xxx Xxx. x Xxxx x XxxX xxxx xxxxxx Xxxx xxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxx xxxxxxxxxx xxxxxx.

Xxx xxxxx Xxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxx xxxxxxxxxxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

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