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Luxusauto als Firmenwagen absetzen? Genau hier wird es beim Finanzamt schnell kritisch. Denn das Steuerrecht verbietet den Abzug von unangemessenem Repräsentationsaufwand (§ 4 Abs. 5 Nr. 7 EStG). Außerdem sind Aufwendungen für „ähnliche Zwecke“ wie Jagd, Fischerei oder Motorjachten ebenfalls nicht abziehbar (§ 4 Abs. 5 Nr. 4 EStG). Wann funktioniert es trotzdem? FG Hamburg, Urteil vom 27.09.2018 – 3 K 96/17: Ein Unternehmer aus der Projektentwicklung im Windenergiesektor kaufte einen Ferrari Cal
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Luxusauto als Firmenwagen absetzen? Genau hier wird es bei…
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