1%-Regel Firmenwagen 2026: BFH definiert Anscheinsbeweis bei Firmen und GmbHs (1%-Methode)

1% Rule for Company Cars: When You Really Have to Pay Tax – and When You Don't! Federal Fiscal Court Ruling + Prima Facie Evidence: How to Avoid Unnecessary Tax Payments on Your Company Car ------------------------------------------------------------------------------------------------ ➤ 📥 Our overview of prima facie evidence can be found here: https://steuerfokus.de/anscheinsbeweis ➤ ✏️ Tax Class for Company Cars 1.0 and 2.0 https://steuerfokus.de/firmenfahrzeuge ➤ 🏘️ Tax Class for Landlords https://steuerfokus.de/vermieter ➤ 🏠Tax Focus for Landlords https://steuerfokus.de/steuerfokus-ve... ➤ 🖥️ BizzCalc - the new and smart desktop calculator: https://bizzcalc.de 👉 Feel free to write your questions and opinions in the comments. ➤ 👉 We also welcome suggestions for topics for future videos and tax focus issues. ------------------------------------------------------------------------------------------------ 1% Rule for Company Cars 2026: Federal Fiscal Court (BFH) Defines Prima Facie Evidence for Companies and Limited Liability Companies (GmbHs) The 1% rule for company cars is one of the biggest tax traps for employees and business owners 🚗💸. Many people pay taxes on private use – even though in many cases it's unnecessary or there are significantly cheaper alternatives. In this video, we show you when the 1% rule actually applies – and when it doesn't. Particularly interesting: The new ruling brings new clarity to prima facie evidence and means that many cases will need to be reassessed. 1% Rule for Company Cars 2026: Federal Fiscal Court (BFH) Defines Prima Facie Evidence for Companies and Limited Liability Companies (GmbHs) The 1% rule for company cars is one of the biggest tax traps for employees and business owners 🚗💸. Many people pay taxes on private use – even though in many cases it's unnecessary or there are significantly cheaper alternatives. In this video, we show you when the 1% rule actually applies – and when it doesn't. 👉 You'll learn, among other things: ✔ When prima facie evidence doesn't apply ✔ Why employees are often taxed incorrectly ✔ How you can save taxes with a prohibition on use ✔ When the 0.03% rule applies instead of the 1% rule ✔ Why a hidden profit distribution can even be advantageous Many taxpayers pay too much month after month – simply because they don't take advantage of available tax planning opportunities ⚠️. This is precisely where we come in, showing you practical ways to optimize your tax burden. 💬 Do you have questions or your own experiences? Feel free to share them in the comments! 📥 You can find our current overview of prima facie evidence here: steuerfokus.de/anscheinsbeweis 👍 If our videos help you, we'd appreciate a subscription to our channel. ``` ------------------------------------------------------------------------------------------------ Speaker: Tax Advisor Stefan Mücke Partner at BVWM PartG Frühlingstr. 10-12 63839 Kleinwallstadt https://www.muecke.tax/ ------------------------------------------------------------------------------------------------ Notes and Disclaimer Every tax planning strategy carries a risk of rejection in the "tax game." The tax advisor designs a tax reduction. The tax office, which participates in the process, reviews whether it accepts the strategy or attempts to challenge it with its own actions. 100% certainty regarding tax planning can only be achieved through a binding ruling. The opinion expressed in this video represents the author's personal view; it is general information, a presentation of personal opinion, but not a binding ruling or legal opinion. No client relationship exists. The videos and/or individual excerpts do not constitute advice or tax advice. If the content or results are used for tax and/or legal planning, structuring, or similar purposes, no liability is assumed for any resulting damages of any kind. For the declaration of your personal taxes and structuring and/or the review of your individual case, please consult a tax advisor. No liability can be assumed for the timeliness, accuracy, or completeness of the information. Please note that without a separate commission, we are not obligated to review, update, or revise the information. The videos and/or individual excerpts, documents, calculations, and other components are subject to copyright, so any reproduction or integration without the express permission of the publisher is prohibited. The operator of the YouTube channel is Mediabizz GmbH, located in Kleinwallstadt, Germany. #taxes #automobiles #cars #companycars #GmbH #companyvehicles #bfh