Autokauf/-verkauf im EU-Ausland: Umsatzsteuer für Privatpersonen

1. Überblick: Das sind die Regeln bei Kauf eines Neufahrzeugs

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2. Die Umsatzsteuerbesteuerung betrifft nur neue Fahrzeuge

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Motorgetriebene Landfahrzeuge

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Wasserfahrzeuge

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Luftfahrzeuge

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3. Was Sie zur Fahrzeugeinzelbesteuerung wissen müssen

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Wer unterliegt der Fahrzeugeinzelbesteuerung?

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Bemessungsgrundlage

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Steuersatz

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Steuererklärung und Nachweise

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Erklärungs- und Zahlungsfrist

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Zuständiges Finanzamt

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Sicherung der Besteuerung

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Nichterfüllung der steuerlichen Pflichten

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Zum Hintergrund der Fahrzeugeinzelbesteuerung

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4. Verkauf von neuen Fahrzeugen in das EU-Ausland

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5. Die neue Fahrzeuglieferungs-Meldepflichtverordnung ab 1.7.2010

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Was ist zu melden?

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Wie sind die Meldungen abzugeben

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Was ist zu melden?

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6. Vergünstigung für Mitarbeiter der Europäischen Zentralbank

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