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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Pauschalabzug bei Anschaffung oder Leasing vor 2019

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3. Nutzungswert nach der Fahrtenbuchmethode

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Pauschalabzug bei Anschaffung oder Leasing vor 2019

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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. Steuervergünstigungen für Ladestationen und Ladestrom

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Xxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxx xx Xxx. x xxx Xxx. xxx XXxXx.

Xxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx Xxxxxxxx xxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx.

a) Steuerbefreiung für die Nutzung von Ladevorrichtungen

Xxxxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx x xxx "Xxxxxxxxxxxx" x xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx.

  • Xxxxxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx.X. xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx.
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XXXXXXXXX: Xxx xxx Xxxxxxx "Xxxxxxxxxxxxxxx" xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, XXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxx, X. xx.

Xxxxxxx Xxxxxxx: Xxxxx "xxxxxxxx Xxxxxxx" xxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx.X. xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx xx Xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx.

Aufladen von Elektrofahrrädern

Xx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx xx.xx.xxxx, xxxxxxx xxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx

  • Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xXxXxxxxxxxx: Xxxx xxx xxx Xxxx, xxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.
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XXXXXXX: Xxxx xxxx Xxxxxx xxxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx x xxx "Xxxxxxxxxxxx" x xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxx "xxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxx.

Auslagenersatz beim elektrischen Aufladen eines Firmenwagens

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xXxxxxxx xxxx Xxxxxxxxxxxx. Xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxx x xxxxx xxx "Xxxxxxxxxxxx" x xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx. Xxxxxx xxx x xxXxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx x Xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xxxx.

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

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  • Xxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx: Xxxx xx xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxx.
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    XXXX: Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

Xxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx:

Xxxxxxxxxx xxxx

xx. xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxxxxx x Xxxxxx x Xxxx x xxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

b) Steuervergünstigung für Übereignung von Ladevorrichtungen

Xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxxx xxxxxxxxxx Xxxxxxx xxxx xx xxxx xxxxxxxx xxx xx x Xxxxxxxxxx x xxxx. Xxxx xxx xxx. Xxxxxxxxxxxxx x xxxxxxxxx. Xxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xx.X. xxxx xxx Xxxxxxx xxx xxx Xxxxxxx, xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx.

  • Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx xx xxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

Xxxxxxxxxxxxxx xx Xxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx:

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxx, xxxxxx xx

x. xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxxxxx x Xxxxxx x Xxxx x xxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

8. Geldwerter Vorteil bei Überlassung von Elektro-Fahrrädern

Xxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxx XxxxxxxxXxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxx xxxxx xxxx xx xxx xxxxxxxxxxxxx XxxxxxxxXxxxxxxxxxx.

Xxxx xxx xxxxxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xx xxxx Xxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx

  • Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxx, x.X. Xxxxxxx, xxx
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XxxxxxxxxxxxxxxxxxxXxxxx xxxxxx Xxx xx xxx Xxxxxxx: xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx.

9. Gesetzliche Grundlage

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

xxx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx:

x. ...

x. ... Xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xx xxxx xxx xx Xxxxxxx xxxxxxxxxxx xxxxxxx xxxx, xxx xxxx xxxxx Xxxxxxxxxxxxx xxx x Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx

  1. xxxxxx Xxxxxx x xxxxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxx x. Xxxxxx xxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xx xxxxxxx: xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxx xxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx Xxxx, xxxx
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Xxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxx xxx Xxxx x xxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx xx xxx xxxxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx

  1. xxxxxx Xxxxxx x xxxxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxx x. Xxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxx Xxxx x xx xxxxxxxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx, xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx
  2. xxx Xxxxxxxxxxx xxxx xxx xx. Xxxxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xxxxxx x Xxxxxx x xxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

...

§ 8 EStG - Einnahmen

xxx ...

xxx ... Xxxx xxx xxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxxx xx x Xxxxxx x Xxxxxx x Xxxx x xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxx xx x Xxxxxx x Xxxx x Xxxxxx xx Xxxx x xxxxxxx xxxxxx, xxxxxxx xxxx xxx Xxxx xx Xxxx x xxxx xxxxx Xxxxxxxxxxxxx xx x,xx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx x Xxxxxx x Xxxxxx x Xxxx x xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxx xx x Xxxxxx x Xxxx x Xxxxxx xx Xxxx x. Xxx Xxxx xxxx xxx Xxxxxxx x xxx x xxxx xxx xxx xxx xxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxx xx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxx xx x Xxxxxx x Xxxx x Xxxxxx xx Xxxx x xxxxxxxxxxxx Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxx xx x Xxxxxx x Xxxx x Xxxxxx xx Xxxx x xx xxx xxxxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xx x Xxxxxx x Xxxxxx x Xxxx x xxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx x,xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx x Xxxxxx x Xxxxxx x Xxxx x xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxx, xxxx xxxx xxxxx Xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xxxxxx x Xxxx x Xxxxxx x Xxxx x xxx x xx Xxxxxxxx xxxxxx Xxxx x xxx xxxxxxxxxxx xxxxxxxxxx. ....

10. Wie geht es weiter?

Xx xx.x.xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx xxxxxxxx Xxxxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx". Xx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.xxxxxxXx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxx, xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxxxxxxxxx xxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxx Xxxx xxxx xxxxxxxxxx.xxxxxxXxx xxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxx xxxxxxxxxxx xxxxxx.

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