Die vom Arbeitnehmer für seine Garage getragene Absetzung für Abnutzung (AfA) kann den geldwerten Vorteil aus der Überlassung eines betrieblichen Arbeitgeber-Fahrzeugs zur außer-dienstlichen Nutzung nicht mindern, wenn keine rechtliche Verpflichtung des Arbeitnehmers ggü. dem Arbeitgeber besteht, das Fahrzeug in der Garage unterzustellen (BFH, Urteil v. 4.7.2023 – VIII R 29/20; veröffentlicht am 31.8.2023).
(Quelle: VSH Dienstleistungs GmbH)
| Cookie | Dauer | Beschreibung |
|---|---|---|
| cookielawinfo-checkbox-analytics | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics". |
| cookielawinfo-checkbox-functional | 11 months | The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". |
| cookielawinfo-checkbox-necessary | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary". |
| cookielawinfo-checkbox-others | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. |
| cookielawinfo-checkbox-performance | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance". |
| viewed_cookie_policy | 11 months | The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data. |
