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Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität

Author

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  • Eichfelder, Sebastian
  • Neugebauer, Claudia

Abstract

Für Selbständige und Gewerbetreibende stellt das gemischt genutzte Kraftfahrzeug einen wesentlichen Aspekt der Steuerplanung dar, da im Rahmen der ertrag- und umsatzsteuerlichen Zuordnung sowie bei der Pauschalierung von Kosten bzw. der privaten Nutzungsentnahme umfassende Wahlrechte bestehen. Im vorliegenden Beitrag untersuchen wir anhand einer empirisch gestützten Analyse die steuerlichen Barwerte von 13 relevanten Alternativen der Besteuerung gemischt genutzter Unternehmensfahrzeuge. Dabei wird deutlich, dass die 1 %-Methode insbesondere bei Fahrzeugen der Oberklasse, bei Kaufpreisrabatten sowie einem hohen betrieblichen Nutzungsanteil gegenüber dem Abzug der tatsächlichen Aufwendungen mit Nachteilen verbunden ist und bei Gewinneinkünften daher nicht als versteckte Subvention interpretiert werden kann. Zudem erweist sich eine Pauschalierung von Dienstreisen mit 0,30 € pro Kilometer als nachteilig. Die Zuordnung zum Betriebsvermögen ist bei einer relativ kurzen Haltedauer (≤ 3 Jahre) oder einer hohen Fahrleistung pro Jahr aufgrund des dann zu erwartenden Veräußerungsverlustes mit einem ertragsteuerlichen Vorteil verbunden. Im Rahmen der Umsatzsteuer stellt eine anteilige Zuordnung zum Unternehmen in der Regel die steuerlich optimale Option dar.

Suggested Citation

  • Eichfelder, Sebastian & Neugebauer, Claudia, 2014. "Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität," arqus Discussion Papers in Quantitative Tax Research 180, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:180
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    References listed on IDEAS

    as
    1. Wagener Andreas, 2001. "Dummensteuern und die (Un-)Möglichkeit ihrer Vermeidung / Fool’s Taxes - And How To Avoid Them," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 221(1), pages 87-101, February.
    2. Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 111-148, September.
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    4. Diekmann, Laura-Christin & Gerhards, Eva & Klinski, Stefan & Meyer, Bettina & Schmidt, Sebastian & Thöne, Michael, 2011. "Steuerliche Behandlung von Firmenwagen in Deutschland [Company car taxation in Germany]," FiFo Reports - FiFo-Berichte 13, University of Cologne, FiFo Institute for Public Economics.
    5. Kay Blaufus & Sebastian Eichfelder & Jochen Hundsdoerfer, 2014. "Income Tax Compliance Costs of Working Individuals," Public Finance Review, , vol. 42(6), pages 800-829, November.
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    More about this item

    Keywords

    Betriebliches Kraftfahrzeug; gemischt genutztes Kraftfahrzeug; Steuerplanung; Zuordnung Betriebsvermögen; 1 %-Methode; Fahrtenbuchregelung;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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