Grundsätzliches zum Sachbezug Dienstwagen mit 1 %-Methode im Lernfeld 5

Tax Teacher Tutorials GbR's paid service for sample exams and solutions with explanatory videos can be found here: https://taxteachertutorials.de/ The PDF script for this video series is available free of charge. Available at: https://storage.e.jimdo.com/file/8ef6... First, the relevant income tax and social security regulations from the German Income Tax Act (EStG) and the German Social Security Ordinance (SvEV) will be explained. This video begins with a case study, examining the tax implications of VAT and payroll tax. The transaction is then recorded using the chart of accounts for joint tax audits. Finally, a variation where the transaction is subject to VAT is discussed. This video is part of the videos for Learning Unit 5. First, you will learn the income tax principles for the benefit in kind of gasoline-powered company cars when applying the 1% method, and the calculation of the benefit in kind will be explained. Based on a company car scenario, the specific benefit in kind will then be calculated. The transaction will also be assessed from a VAT perspective. Finally, the transaction will be recorded. First, you will learn the income tax principles for the benefit in kind of gasoline-powered company car when applying the 1% method, and the calculation of the benefit in kind will be explained. Chapters: 00:00 Introduction 01:36 Income tax basics and determination of the benefit in kind according to the 1% method 06:20 Case resolution = Determination of the specific benefit in kind 08:53 Case resolution = VAT assessment 12:35 Case resolution = Accounting for the transaction using the chart of accounts for the joint audit 15:05 Note on the paid offer with sample exams + sample solutions + explanatory videos for learning fields 1-12 according to the new tax assistant framework curriculum This YouTube channel is operated by Tax Teacher Tutorials GbR. About our presenter: Kai Bullmahn holds degrees in Finance, Business Education, and Tax Advisor. He has been teaching aspiring tax assistants at a vocational school for approximately 20 years. He also volunteers as an examiner on various examination boards for the training and continuing education of the Chamber of Tax Advisors (tax assistants, certified tax specialists, payroll specialists, tax advisors). This video does not constitute tax advice and is not advertised as such. This video does not provide tax advice as defined by the German Tax Advisory Act (StBerG). Although the presenter, Kai Bullmahn, is a tax advisor, we expressly distance ourselves from the reserved activities of a tax advisor as defined by the German Tax Advisory Act (StBerG). These videos do not replace individual tax advice and are not advertised as such. Legal Notice: https://taxteachertutorials.de/impres... Privacy Policy: https://taxteachertutorials.de/datens...