Firmenwagen: Elektro- und Hybridfahrzeuge

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1. Steuervergünstigung für Elektrofahrzeuge

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2. Nutzungswert nach der Pauschalmethode

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a) Grundsätzliche Regelung für Elektrofahrzeuge und Hybridelektrofahrzeuge

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b) Vergünstigung für reine Elektrofahrzeuge bis 2030

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c) Stufenweiser Abbau der Begünstigungen für Hybridelektrofahrzeuge

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d) Nachteilsausgleich in Altfällen und bei Kfz, die die Anforderungen nicht erfüllen

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3. Nutzungswert nach der Fahrtenbuchmethode

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Nachteilsausgleich in Altfällen und bei Kfz, die die Anforderungen nicht erfüllen

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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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a) Steuerbefreiung für die Nutzung von Ladevorrichtungen

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Aufladen von Elektrofahrrädern

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Auslagenersatz beim elektrischen Aufladen eines Firmenwagens

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b) Steuervergünstigung für Übereignung von Ladevorrichtungen

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8. Geldwerter Vorteil bei Überlassung von Elektro-Fahrrädern

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9. Gesetzliche Grundlage

§ 6 Abs. 1 Nr. 4 EStG - Bewertung

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