Überlassung von Fahrrädern und Elektrofahrrädern: Geldwerter Vorteil für die Privatnutzung

1. Besteuerung von Fahrrädern abhängig von verkehrsrechtlicher Einstufung

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2. Geldwerter Vorteil für Fahrräder und Pedelecs ab 2019

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Gewährung zusätzlich zum ohnehin geschuldeten Arbeitslohn

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Überlassung im Wege der Gehaltsumwandlung

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3. Geldwerter Vorteil für Fahrräder und Pedelecs in Altfällen

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4. Geldwerter Vorteil für S-Pedelecs und E-Bikes ab 2019

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5. Geldwerter Vorteil für S-Pedelecs und E-Bikes in Altfällen

Xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx xxx "xxxxxx" XxxxxxxxXxxxxxxxxxx xxx xxxx xxxxx xxxx xxx xxxxxxxxxxxx xxx "xxxxxx" XxxxxxxxXxxxxxxxxxx xxxx xxxx, xxxx xxx XxXxxx xxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xx xxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx.

Xxxx XxxxxxxxXxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx XxxxxxxxXxxxxxxxxx, xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx.

Xxxxxxx XXxXxxxxxxxxx xxxxxxxxXX xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxx Xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xx x xX xx Xxxxx xxx Xxxxxxxxxxxxxx.

Pauschalmethode

Xxxx xxxxxxx xx xxxx xx xxx x xxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx xxx XXxX. Xxx Xxxxxxxxxxx xx xxx xxxxx Xxxxx x xxxxxxxxx x xxXxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx xx XXxX xxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxx xxx. Xx xxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx x,xx x xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx xxx xx Xxxxxxx xx Xxxxx xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxx xxx xxxxxxxxx x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxx x.xxx XXXxXxxxxxx xxxx xxxx x,xx XXX xx Xxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xx xx xxxx x XXX xx Xxxxx. Xx Xxxxxxxx xxxxxxx xxx Xxxxxxx x xxxxx xxx xxx xxxxx Xxx x xxx x,xx XXX xx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxxx: xx Xxxx xx xxx xx. XxxxxxxxxxxxXxx xxxx xxxx: xxxxxxx. xx Xxxx xx xxx xx. XxxxxxxxxxxxXxx. Xxxx xxxx xxxx xxx xxxxxxxx xx XXX xxx Xxxx x xx xx x x,xx XXXx!

Xxxxxxxx:

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx

Fahrtenbuchmethode

Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx, 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 xxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx

XXXXXXXXX: Xxx xxxxxx xxxxxx Xxxxxxxx xxxx, xxxx Xxx xx Xxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx: xx Xxxx xx xxx xx. XxxxxxxxxxxxXxx xxxx xxxx: xxxxxxx. xx Xxxx xx xxx xx. XxxxxxxxxxxxXxx.

6. Leasing eines Firmenfahrrads

Xxxx xxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx:

• Xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxx xx.
• Xxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxx xxx xxxxxxx xx Xxxxxxx xxxxxxxxxxxxx.
• Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxx Xxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xx, xxxxxxx xxxx xxxx xxxxxxx Xxxxxxx xxxxxxxx.
• Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxx x xxxxx xx Xxxxx xxx Xxxxxxxxxxx x xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxx, xxx Xxxxxxx xxx xxxxxx Xxxxxx xx xxxxxx xxx xx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx.
• Xxxxx xxxxx xxx Xxxxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx x xxxx xxxx xx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx x xx xxxxx Xxxxxxxx, x.X. xx x xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxx xxxxxxxx xxxx.

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxxxxx:

• Xxxxx xxx Xxxxxxxxxxx xxx xXxxxxxxxxXxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx xxx xXxxxxxxxxXxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxx Xxxx, xxxx xxx Xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxx xxxx xx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx.
• Xxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx.
• Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxx, xxx xxxxx xxxxx Xxxxx x xxx x xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxx xxxxxx xxxx:

• Xxx Xxxxxxx xxx xxxxxxxxxxxx xxxxx "xxxxxx" Xxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxx xxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx.
• Xxx Xxxxxxx xxx xxxxxxxxxxxx xxxxx "xxxxxx" Xxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxx xxx. xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxx xxx xxxxxxxxxxxx xxxxx XxXxxxxxxx xxx XxXxxxx xxxxxxxx xxxx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxx xxx. xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx.
• Xx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxXxxxxxxx.

Ausnahme: Wann der Arbeitnehmer als Leasingnehmer gilt

Xx Xxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxxxxx xxxxxx xxxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxx, xxxx xxx xxxxx Xxxxx x xxx x xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx:

• Xxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx XXX xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx, xx xxxx xxx xx Xxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxx xxx xxxxxx xxx Xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxx.
• Xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxx xxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx.
• Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx, xxx xx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx xxxxx, xxx xxxx xx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxx xxxx Xxxxxxxxx xxx, xxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxx xxx. xxxxxxxxxx xx xxx Xxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

XXXXX: Xxx xXxxxxxxxxXxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx, xxxx xxx x.x. xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxxx. Xxxxx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx, xxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xx x Xxx. x Xxxx x xxx x XXxX xx xxxxxxxxxx Xxxxxxxxxx xxxxx xXxxxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx. Xxx xxxxxxxxxx Xxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx, xxx xxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x XXxX xx xxxxxxxx xxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x Xxx. x Xxxx xx XXxXx: Xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xxx xx XXX xx Xxxxx, xxxxxx xxxxxx xxxxxxxxxx.

7. Erwerb des Firmenfahrrads nach Beendigung der Überlassung

Xxxxxxx Xxxxxxxx xxx XxxxxxxXxxxxxxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxx xxx XxxxxxxxXxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxx xxx xxx xxxx xx, xx xxxx xx Xxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxxxxx XxxxxxxxXxxxxxx xxxxxx xx Xxxxxx, xxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxx xxxx xxx Xxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxx xxxxxxxxxx xxx xxxx xx x xxx Xxxxx xxxxx, xxxxxxxx xxxxxx xxx Xxxxxxx xxx xx x.

Xxxxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxxxxxxxxxx x xxx xxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xx.X. XXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxxxx, Xx. xx XXX XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, Xxxxxx xxx xx.x.xxxx, xxxxxxxxxxxxx xx xx.x.xxxx, Xx. X xxxx.x.xxxxxxx Xxxxx. Xxxxxx xxxx:

• Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xXxxxxxxxxXxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxxxxxxxxx, xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx, xxx xxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx.
• Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx xx xxxxx xxxxxxxxxx Xxxxx xxx xxx xxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxx.
• Xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xXxxxxxxxxXxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxx xx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx.
• Xx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx xxxxx Xxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxx xxxxx XxXxxxx, xxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXx xxx Xxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xXxxxxxxxxXxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XXX xxx xxx xxxxx xxx XXX xxxxxxxxxx.
• Xx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxx.

Xxx xxxxxxxx xxxx: Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx XxXxxx xxx xxxxx xxxxxxxxxxxxxxx XXX xxx x.xxx XXX xxxx Xxxxxxxxxxx xxxx xxx XXX xx xxxxxxxx, xx xxxx xxx XXX xxx Xxxxxxxxxxx xx xxxxxxxxxx xx.xxx XXX x xx x x x.xxx XXX xxxxxxxxx Xxxxxxxxx xxxxx. Xxxxxxxxx xxx XXX x xxx XXXx.

Xx Xxxxxx xxx "Xxxxxxx Xxxxxx" xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxx.xxxxxx.xxx xxxxxx xx xxxxx xxxxxxx: "Xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxx."

Xx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxx xx x xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxx Xxxx xxx x.x.xxxx xxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxx xxxxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx Xxx. x Xx. x XXxXx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxxxxxx Xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx.

XXXXXXXXX:xxxxxx Xxxx xxx XxXxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxx xxx "xxxxxxxxx" Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxx xxxxxx xxx xxx XXxXx. Xxxxxx Xxxx xxxxxxx xx xxx Xxxxxx xxxx xxxx xxxxxxxx xxxxxxxxx.

8. Besonderheit für Mitarbeiter von Fahrradfirmen

Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxx xxxxxxxx xxxx. Xxxx xxxxxx xx Xxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xxxx Xxxxxxxxx:

Xxxx Xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxx, xxxx xxx XxxxxxxxxxxxxxxXxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxx xxxxxx.

Xxxxxxxx:

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxxx xxxx: xx XXXx xxxxxxxxx xxxxx xxx Xxxxxxxxx.

9. Ladestrom und Ladevorrichtungen

Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxx XxXxxx xxxx Xxxxxxxxxxx xxxxxxxxx "xxxxxxxxxxx", xxx xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx. Xxxxxx xxx xxxx xxxxxxxxxx. Xxxx XxxxxxxxXxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxx xxxxxxxxxxx xxxx, xxxxxx xxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. XXXXXXX xxxxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxx XxxxxxxxXxxxxxxxxx xxxx, xxx xxxxx xxx Xxx xxxxxxxxxxx xxxx. Xx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxx.

Xxxxxx xx xxxx xx xxx xxxxxxxxxxxxx XxxxxxxxXxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxx, xxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xx x xxx xxxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxxx xxxxx. Xxxx xxxxxx xx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxx xXxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, Xxxxxx xxx xx.x.xxxx, xxxxxxxxxxxxx xx xx.x.xxxx, Xx. X xxxx.x.xxxxxxx Xxxxx.

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

10. Arbeitgeber, Selbstständige, Umsatzsteuer

Xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx, xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxx XXxxXxxxxxxxxx xxx.

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

Xxx xxx xXxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxx, xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxx x xxXxxxxxxx xxx. xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xxx xxxx.

Xx xxxxxx xxxx xxxxxxxxx xxxx xxx Xxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx. Xxx xxxxxx: Xxx xxx xxxxxxx Xxxxxxx xxx. xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxXxxxx xxx xxxxxxx xx xxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxx xxxx xxx x xxXxxxxxxxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxXxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxx xxxxxx. Xxxx xxx xxxxx xxxxx xxx xxx xxxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx.

Xxx xxxxxxxx: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxx XxxxXxxxxxxxXxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxx.

Xxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx XXX xxx Xxxx xxxxxxxx, xxxx xx xxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xx xxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx XxXxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxx xx xx xxxx xxx xx Xxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx XxxxXxxxxxxxXxxxxxxx xx xxxxxxxxx, xxxxx xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx xxxxxx xxxx.

Xxxxxxxxxxx x.xxxxxxxxx x x x x xx Xxxxxx x xxx XXX xxxxxxx xxxxx xx x x xxx XXX x xx x Xxxxxxxxxxxx x xx,xx XXX.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xx Xxxxx xxxx xxx XxXxxx xxxxx XxXxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx x.xxx XXX. Xxxx Xxxxxxxx xxxx xxxxxxxxx x,xx x xxx x.xxx XXX, xxxx xx,xx XXX xxxxxxxxxxxxxx. Xx Xxxx xxxx xxx xxx XXX.

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX x x x x xx XXX, xx Xxxxxx x xxx XXXx Xxxxxxxxxxxx xxx Xxxx xxxxx: xxxxxx xxx xxx XXX x xx,xx XXX.

Xxxxxx xx xxx Xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxx xxxx xxx XxXxxx xxxxx XxXxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx x.xxx XXX. Xxxx Xxxxxxxx xxxx xxxxxxxxx x,xx x xxx x.xxx XXX, xxxx xx XXX xxxxxxxxxxxxxx. Xx Xxxx xxxx xxx xxx XXX.

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX x x x x xx XXX, xx Xxxxxx x xxx XXXx Xxxxxxxxxxxx xxx Xxxx xxxxx: xxxxxx xxx xxx XXX x xx,xx XXX.

XXXXXXXXX:xxxxxx Xx Xxxxxxxxx xx.xx XXxXX xxxxxx xx: "Xxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxx xxx xxx Xxxx xxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx." Xxxx xxx, xxxxx xxxxxx, xxx xxxx xxx "xxxxxxxxxxxx Xxxx xxx Xxxxxxxxx"x Xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xx xxxxxxx xxxx xxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xx xxxxxxx xxxxxxx Xxxxxxxx, xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx XXX xxxxx, xxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxx xxxx xxx xxx XXXxXxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx XXX, xxx xxxxxxxxxx.xxxxxx

11. E-Scooter, Elektro-Tretroller, Segways

xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx XxXxxxxxx, xx xxxx xx Xxxxxxxxxx x xxx xxxxxxxx x xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xx xxxxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxxx.

Xx Xxx xxxx xxx xxx "XxxxxxxxXxxxxxxxxxxxxxxxxXxxxxxxxxx" xxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxx XxXxxxxxxx xxx. XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx. Xxx xxxxxxx xxxx xxx Xxxxx, xx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx: Xx, xxxxxxx xxx. Xxxxxxxxxxx Xxxxxxxxxx, XxXxxxxxx xxx xxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x XxXX. Xxxx xxx xxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx xxx XxxxxxxxXxx.

Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx XxXxxxxxx xxxxxxx, Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxx. Xx xxx xxxx xx xxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxx, xxxxxxx xxxx xxxx xxxxxxxx xxxx.

12. Überlassung eines Zweitrades an Angehörige

Xxxxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxx xxxxxx xxxx Xxxxxx x xxxxx Xxxxxxxxxxxxxxxxx x xxxxxx, xxxx xxxxx xxxx xxxx xxx xxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxx. Xxxx xxx xxxx xxxxxxxxxx xxxxxxxxxx

Xxxxxxx: Xx, xxx xxx xx. Xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxXxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx. Xxxxxx: Xx xxxx xxx Xxxxx x x xxx xxxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxx xxx. xxx Xxxxxxxxxx xx xxxxxxxxxx xXXX XXX, "Xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxx xXxxxxxxxxXxxxxxxxxxx xx Xxxxxxxxxxxx", xx.x.xxxxx Xxxxxx: xxxxx xxxxxx Xxxxxx, Xxxxxxxxxxxx.

XXXXXXX xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX., xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx xXxxxxxxxxXxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xXxxxxxxxxx xxx x.xx.xxxx, X xxxx X x xx x Xx xxxx.xxxxxx

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13. Muss ein erkrankter Arbeitnehmer die Leasingraten weiter tragen?

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14. Übereignung von betrieblichen Fahrrädern oder Elektrofahrrädern

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