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Steuerliche Behandlung der Überlassung von Firmenwagen an Arbeitnehmer

Steuerliche Behandlung der Überlassung von Firmenwagen an Arbeitnehmer


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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, AKAD University, ehem. AKAD Fachhochschule Stuttgart, Sprache: Deutsch, Abstract: Im Jahr 2020 wurden 5,2 Millionen gewerbliche Personenkraftwagen (Pkw) in Deutschland registriert, was einem Anteil von rund 11% entspricht. Bereits seit mehreren Jahren ist der gewerbliche Anteil an Pkw-Neuzulassungen höher. 2,3 Millionen gewerbliche Neuzulassungen wurden 2019 registriert bei gesamt 3,61 Millionen (Martin Kords, 2021). Nach einem Firmenwagenmonitor aus 2019 fahren 12% der Beschäftigten einen Firmenwagen. Die Überlassung eines betrieblichen Fahrzeuges an Arbeitnehmer ist als geldwerter Vorteil einkommenssteuerlich zu berücksichtigen und wird umsatzsteuerlich als sonstige Leistung gewertet. Die Gestaltung der Überlassung und Ermittlung der Bemessungsgrundlage bieten mehrere Möglichkeiten, welche näher zu betrachten sind. Primäres Ziel der Arbeit ist die Darstellung zweier Methoden zur Feststellung des geldwerten Vorteils bei dauerhafter Überlassung eines Firmenwagens mit Verbrennungsmotor an Arbeitnehmer. Als Unterziele sind die einkommens- und umsatzsteuerlichen Bestimmungen hierfür festzustellen. Die alleinige Nutzung des Firmenwagens ohne Fahrer erfolgt im Rahmen der nichtselbständigen Tätigkeit. Die Betrachtung schließt mögliche folgende steuerliche Konsequenzen aufgrund der pandemischen Lage 2020f. aus und geht von einem unfallfreien Zeitraum aus.


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Product Details
  • ISBN-13: 9783346914668
  • Publisher: Bod Third Party Titles
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 100 gr
  • ISBN-10: 3346914666
  • Publisher Date: 25 Jul 2023
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Width: 148 mm


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