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Private Pkw Nutzung 1 Regelung Beispiel Essay

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Wieder ein Dauerstreit beendet: Nur wer auch ein Fahrzeug fahren darf, muss den geldwerten Vorteil versteuern. Das heißt, der bisherige Grundsatz, dass die 1-%-Regelung auch dann greift, wenn das Fahrzeug zur Verfügung steht – egal, ob es genutzt wird – ist vom Tisch.

Bisher: Versteuerung mit 1% des Bruttolistenneuwagenpreises

Bisher musste die private KfZ-Nutzung immer mit 1 % des Bruttolistenneuwagenpreis versteuert werden – egal, ob tatsächlich eine Fahrzeugnutzung erfolgte oder nicht.

Neu: 1%-Regelung nur, wenn Nutzungsberechtigung

Das Finanzgericht Düsseldorf hat entschieden (Urteil v. 24.1.2017 10 K 1932/16 E n.n.v.), dass die 1%-Regelung nur dann greift, wenn der Nutzungsberechtigte auch tatsächlich zur Nutzung berechtigt ist.

Im konkreten Urteilsfall bestand ein betriebliches Fahrverbot, wenn durch eine Krankheit nicht ausgeschlossen werden kann, dass die Fahrtüchtigkeit beeinträchtigt wird. Ein Arzt hatte dem Arbeitnehmer ein Fahrverbot ausgesprochen. Dritte sind nicht mit dem Fahrzeug gefahren und durften es auch nicht.

Beispiel: Geschäftsführer X wird ein krankheitsbedingtes Fahrverbot auferlegt

Geschäftsführer X darf einen Firmenwagen nutzen – auch für Privatfahrten – allerdings nur er selbst. Krankheitsbedingt wird ihm ein Fahrverbot vom Hausarzt verordnet, das X auch einhält.

Lösung: Während der Dauer des Fahrverbots ist kein geldwerter Vorteil zu versteuern

X hat – selbst wenn das Fahrzeug noch bei ihm in der Privatgarage stehen würde – keinen geldwerten Vorteil mit 1 % zu versteuern, so lange das Fahrverbot ausgesprochen ist.

Hierbei sind jedoch nur volle Monate zu berücksichtigen. D. h., wenn das Fahrverbot für die Zeit vom 20.4.2017–5.9.2017 gelten würde, entfällt die 1%-Regelung nur für die (vollen) Monate Mai bis August 2017.

Keine Differenzierung nach Ursache des Fahrverbots

Das Urteil erscheint dahingehend richtungsweisend, dass nicht nach der Ursache des Fahrverbots differenziert wird. In Folge dessen muss dasselbe Ergebnis auch bei

  • Führerscheinentzug oder
  • technischem Fahrzeugausfall

anwendbar sein, da damit ein faktisches Fahrverbot besteht.

Beispiel: Geschäftsführer X erhält ein Fahrverbot wegen zu schnellen Fahrens

Geschäftsführer X ist zu schnell gefahren und hat vom 17.4.2017–16.7.2017 ein Fahrverbot durch Bußgeldbescheid ausgesprochen bekommen. Er nimmt dieses an und hält sich auch daran.

Lösung: Für die Dauer des Fahrverbots ist kein geldwerter Vorteil zu versteuern

X hat für die vollen Monate (Mai und Juni 2017) keinen geldwerten Vorteil zu versteuern. Die angefangenen Monate sind je mit 1 % zu belasten (April und Juli 2017).

Praxis-Hinweis: Urteil greift nicht bei längeren Urlauben

Auf längeren Urlaubsreisen ist das Urteil nicht anwendbar. Das heißt, selbst wenn ein Arbeitnehmer (oder der Unternehmer selbst) 6 Wochen Urlaub am Stück nehmen könnte, stünde ihm das Fahrzeug ja dennoch zu Verfügung. Das heißt, die reine Unmöglichkeit der Nutzung des Fahrzeugs befreit nach wie vor nicht vom geldwerten Vorteil.

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