Firmenwagen und Betriebs-Pkw: Fahrtenbuch ordnungsgemäß führen

1. Wer kann ein Fahrtenbuch führen?

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Arbeitnehmer mit Firmenwagen

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Selbstständige mit Betriebs-Pkw

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2. Wann ist ein Fahrtenbuch ordnungsgemäß?

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(1) Das Fahrtenbuch muss in sich geschlossen sein

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(2) Das Fahrtenbuch muss fortlaufend geführt werden

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(3) Die Eintragungen müssen zeitnah erfolgen

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(4) Dienstliche Fahrten müssen genau dokumentiert werden

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(5) Sämtliche Fahrten müssen eingetragen werden

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Diese Angaben muss ein Fahrtenbuch enthalten

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Was sind die Folgen bei nicht ordnungsgemäßem Fahrtenbuch?

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Ordnungsmäßigkeit des Fahrtenbuchs trotz kleinerer Mängel?

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3. Elektronisches Fahrtenbuch

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4. Erleichterungen beim Fahrtenbuch

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5. Selbstständige: Nachweis des betrieblichen Nutzungsanteils

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6. Keine Schätzung von Kosten

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