{"id":7728,"date":"2025-05-21T11:27:12","date_gmt":"2025-05-21T09:27:12","guid":{"rendered":"https:\/\/nrt.nrw\/?p=7728"},"modified":"2025-05-21T11:30:43","modified_gmt":"2025-05-21T09:30:43","slug":"behandlung-einer-leasingsonderzahlung","status":"publish","type":"post","link":"https:\/\/nrt.nrw\/ru\/2025\/05\/21\/behandlung-einer-leasingsonderzahlung\/","title":{"rendered":"Behandlung einer Leasingsonderzahlung"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"

Abweichend von seiner bisherigen Rechtsprechung vertritt der Bundesfinanzhof nunmehr die Auffassung, dass zur Ermittlung der Gesamtfahrzeugkosten in einem Veranlagungszeitraum eine Leasingsonderzahlung nicht sogleich in vollem Umfang zu ber\u00fccksichtigen ist. Weitere Themen: Doppelte Haushaltsf\u00fchrung, Private Umzugskosten, Werbungskostenabzug f\u00fcr Verm\u00f6gensverwalterkosten<\/p>","protected":false},"author":9,"featured_media":7672,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-7728","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mandantenbriefe"],"acf":[],"yoast_head":"\nBehandlung einer Leasingsonderzahlung - NRT Beratungsverbund<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nrt.nrw\/ru\/2025\/05\/21\/behandlung-einer-leasingsonderzahlung\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Behandlung einer Leasingsonderzahlung - NRT Beratungsverbund\" \/>\n<meta property=\"og:description\" content=\"Abweichend von seiner bisherigen Rechtsprechung vertritt der Bundesfinanzhof nunmehr die Auffassung, dass zur Ermittlung der Gesamtfahrzeugkosten in einem Veranlagungszeitraum eine Leasingsonderzahlung nicht sogleich in vollem Umfang zu ber\u00fccksichtigen ist. Weitere Themen: Doppelte Haushaltsf\u00fchrung, Private Umzugskosten, Werbungskostenabzug f\u00fcr Verm\u00f6gensverwalterkosten\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nrt.nrw\/ru\/2025\/05\/21\/behandlung-einer-leasingsonderzahlung\/\" \/>\n<meta property=\"og:site_name\" content=\"NRT Beratungsverbund\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-21T09:27:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-21T09:30:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nrt.nrw\/wp-content\/uploads\/2025\/02\/2025_Mandantenbrief_Header6.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"539\" \/>\n\t<meta property=\"og:image:height\" content=\"303\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Daniel Zdzanski\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u0440\u043e\u043c\" \/>\n\t<meta name=\"twitter:data1\" content=\"Daniel Zdzanski\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u043c\u0438\u043d\u0443\u0442\u0430\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Behandlung einer Leasingsonderzahlung - NRT Beratungsverbund","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/nrt.nrw\/ru\/2025\/05\/21\/behandlung-einer-leasingsonderzahlung\/","og_locale":"ru_RU","og_type":"article","og_title":"Behandlung einer Leasingsonderzahlung - NRT Beratungsverbund","og_description":"Abweichend von seiner bisherigen Rechtsprechung vertritt der Bundesfinanzhof nunmehr die Auffassung, dass zur Ermittlung der Gesamtfahrzeugkosten in einem Veranlagungszeitraum eine Leasingsonderzahlung nicht sogleich in vollem Umfang zu ber\u00fccksichtigen ist. 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