Werksangehörige von Automobilunternehmen erhalten beim Kauf von neuen Fahrzeugen bzw. von so genannten Jahreswagen hohe Personalrabatte. Diesen Preisvorteil müssen die Beschäftigten als geldwerten Vorteil versteuern. Bereits seit 2009 ist die Finanzverwaltung bei der Ermittlung des geldwerten Vorteils kulanter und lässt einen größeren Anteil des Rabattes steuerfrei. Und aufgrund neuer BFH-Urteile ist die Besteuerung ab 2012 noch großzügiger.

1. Besteuerung des geldwerten Vorteils nach der Mitarbeiterregelung

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Wie wird die Höhe des Preisnachlasses ermittelt?

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2. Alternative: Geldwerter Vorteil nach der allgemeinen Besteuerungsmethode

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3. Wie der Arbeitgeber den geldwerten Vorteil beim Lohnsteuerabzug erfasst

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4. Wie Sie die günstigere Versteuerung in der Steuererklärung erreichen

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5. Vorteile für Mitarbeiter von Konzernunternehmen

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6. Gehören Überführungskosten zum geldwerten Vorteil?

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