Firmenwagen: Wie die Umsatzsteuer zu berechnen ist

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1. Vorsteuerabzug aus den Fahrzeugkosten

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2. Regelfall: Umsatzsteuer bei entgeltlicher Fahrzeugüberlassung

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a) Umsatzbesteuerung auf der Grundlage der Pauschalmethode

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b) Umsatzbesteuerung auf der Grundlage der Fahrtenbuchmethode

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c) Besteuerung auf der Grundlage einer Kostenschätzung

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3. Umsatzsteuer bei Elektrofahrzeugen

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4. Umsatzsteuer bei unentgeltlicher Fahrzeugüberlassung

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a) Besteuerung auf der Grundlage von lohnsteuerlichen Werten

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b) Besteuerung auf der Grundlage einer Kostenschätzung

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5. Umsatzsteuer auf nichtunternehmerische Nutzung eines Betriebs-Pkw

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a) Pauschalmethode (1 %-Regelung)

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b) Fahrtenbuchmethode

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c) Schätzung des nichtunternehmerischen Nutzungsanteils

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6. Umsatzsteuer bei Fahrzeugüberlassung an freie Mitarbeiter

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7. Umsatzsteuer bei grenzüberschreitender Kfz-Überlassung

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