Steuern sparen mit dem Firmenwagen

Zur Ausstattung von bestimmten Berufspositionen und zum Gesamtpaket einer attraktiven Entlohnung gehört ein Firmenwagen bzw. Dienstwagen. Die Möglichkeit der privaten Nutzung muss allerdings als geldwerter Vorteil versteuert werden. Dafür ist zwar der Arbeitgeber zuständig, doch sollten auch Sie als Arbeitnehmer wissen, wie der private Nutzungswert ermittelt und versteuert wird. Hier erfahren Sie alles Wichtige rund um den "Firmenwagen und die Steuer".

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

1. Die Versteuerung des geldwerten Vorteils

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2. Wie der steuerpflichtige Nutzungswert berechnet wird

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a) Berechnung des Nutzungswerts nach der Pauschalmethode

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b) Berechnung des Nutzungswerts nach der Fahrtenbuchmethode

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3. Wie Sie die günstigste Methode in der Steuererklärung nutzen

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Welche Methode ist günstiger?

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Wenn der Arbeitgeber Ihre Zuzahlungen nicht steuermindernd berücksichtigt

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4. Laufende Zahlungen für die Nutzung

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Wenn die Nutzungsvergütung höher ist als der Nutzungswert

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5. Übernahme von laufenden Betriebskosten

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a) Bei Anwendung der Pauschalmethode

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Wie die Eigenkosten steuerlich berücksichtigt werden

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b) Bei Anwendung der Fahrtenbuchmethode

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NEU ab 2017: Vorteilhafte Alternativregelung

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Wie die Eigenkosten steuerlich berücksichtigt werden

Xx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx xxx x xxXxxxxxxxxxxxxxx xxxxxx Xxxxx xxx.

6. Zuzahlungen zu den Anschaffungskosten

Xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxx. Xx xxxxx xx xxx, xxxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxx, xxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx:

a) Bei Anwendung der Pauschalmethode

Xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxx. Xx xxxxx xx xxx, xxxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxXxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

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Xxxxxxxx: Xxxxxx xxxxxxxxx xx XXX xxxx. xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx XXX xxxx XXX .x. xxx XXXx, xxxxx xxx XXX. Xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx: Xxxxx xxx, xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xx xxxxxx. Xxx xxxx xxxx xx xxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxx.xxxxxxXxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx!xxxxxxXxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx.xxxxxx

b) Bei Anwendung der Fahrtenbuchmethode

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxx, xxxxxxxx xxxx. Xx xxxxxxxxxx xxxxx xx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

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7. Garagenkosten und Garagengelder

Xxxxxxx Xxx xxx Xxxxxxxxxxx xx Xxxxx xxxxxxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxx xxxxx, xx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xX x.x Xxx. x Xx. x Xxxx x XXxX xxxxx.

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8. Gehaltsverzicht zugunsten eines Firmenwagens

Xx xxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxx. Xxx Xxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

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Sozialversicherungsbeiträge

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Werbungskostenabzug

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9. Firmenwagen mit Chauffeur

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Vorteil für Behinderte

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10. Besonderheit für Mitarbeiter von Autoverleihfirmen

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11. Einsatz des Privat-Pkw gegen Vollkostenerstattung

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a) Kostenerstattung für Privat-Pkw

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b) Pkw-Leasing auf Veranlassung des Arbeitgebers

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12. Schaden am Firmenwagen aufgrund Unfall, Beschädigung oder Diebstahls

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a) Regelung bis 2010

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b) Neuregelung ab 2011

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13. Verbilligter Erwerb eines Firmenwagens

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14. Wenn das Fahrzeug dem Arbeitnehmer zuzurechnen ist

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15. Wenn der Ehegatte den Firmen- bzw. Geschäftswagen mit benutzt

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- Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx.

16. Firmenwagen bei GmbH-Gesellschafter-Geschäftsführern

Xxxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx:

Xxx xxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxx xx Xxxxxxxxxxxxxxxxxx xxx xxx XxxX xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxx xxx xxxxx x xxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxx xx xxxxxxxxxx xxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx x xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxx.
Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx.

Xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxXXx xxx xxx Xxxxxxx xxx xxxx Xxxxxx xx xxxxxxxxxxxxxxxx:

Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xXX xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xXX xxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxxx. xxx. x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx.
Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xXX xx xxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx. x,xx x xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx xxxx. x,xxx x xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx:
Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxx, xxxxxx xxx xXX xx xxx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxxxx Xxx xx xxx XxxX xx xxxxxxxxxx xx x xxxxxxxxx xxxx xxxx xxxx xx xxxxxxxxxx x x xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx, xxxx xxx xXX xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxx. x Xx. x XXxXx.
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Privatnutzungsverbot läuft bei Gesellschafter-Geschäftsführer ins Leere

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Xxx XX. Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxxxxx xxxxx xxxxxxxxxx xxxx, xxx xx xxxxx xx Xxxxx xx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxx: Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxx xxxxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.

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Xx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx x xxxxxxx xxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxxx, xxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xx.X. Xxxxxxxxx xxx Xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxx xxxxxx. Xx xxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxx Xxxxxxx Xxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxx Xxxxxxx xxx xxx Xxxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxx xxxxx "xxxxxxxxxxxx" xxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxx Xxxxxxx xxxxxx xxxxxxx xxxxx. Xxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx XX. Xxxxxx xxx XXX xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx x xx xxx Xxxxxxx xxx XX Xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx.

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17. Nutzungswert bei Elektro- und Hybridelektrofahrzeugen

Xxxxx xxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxx Xxxxx xxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxxxxx, xxxx xxx xxxx xxxx xxxxx XxxxxxxxxXxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx xxxx xxxxxxxx xxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

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Xxxxxxxxxxxxxxx:

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Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx, xxxx xx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx x xxXxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxXxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

18. Vorteil der Nutzung für Fahrten zur Arbeit nicht pfändbar

Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xx Xxxx xxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxx XXXx. Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx, xxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xx xxx Xxx. x Xxxx x XxxX xxxx xxxxxx Xxxx xxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxx xxxxxxxxxx xxxxxx.

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