{"text_format":"3","workbook":"xlsx","n_sheets":4,"sheets":["Fahrtenbuch","Vergleichsrechner","Pflichtangaben","Jahresübersicht"],"read":"whole","date_system":"1900"}

{"sheet":"Fahrtenbuch","index":0,"n_rows":72,"n_cols":12,"rows_kept":72,"merged":[[0,0,0,11],[1,0,1,11]]}
["FAHRTENBUCH - Vorlage für Firmenwagen"]
["⚠️ WICHTIG: Diese Vorlage ausdrucken und HANDSCHRIFTLICH ausfüllen! Excel-Dateien werden vom Finanzamt NICHT anerkannt."]
[]
["Fahrzeugdaten:"]
["Fahrzeug:","Fahrzeugmodell eingeben"]
["Kennzeichen:","XX-YY 1234"]
["Fahrer:","Name des Fahrers"]
["Jahr:",2025]
["Anfangskilometerstand:",50000]
[]
[]
["Nr.","Datum","km-Stand\nStart","km-Stand\nEnde","Gefahrene\nkm","Fahrtart","Startadresse","Zieladresse","Reisezweck / Anlass","Geschäftspartner / Kunde","Fahrer","Bemerkungen"]
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[2,{"$nulls":3},{"$f":"IF(AND(C14<>\"\",D14<>\"\"),D14-C14,\"\")","v":null}]
[3,{"$nulls":3},{"$f":"IF(AND(C15<>\"\",D15<>\"\"),D15-C15,\"\")","v":null}]
[4,{"$nulls":3},{"$f":"IF(AND(C16<>\"\",D16<>\"\"),D16-C16,\"\")","v":null}]
[5,{"$nulls":3},{"$f":"IF(AND(C17<>\"\",D17<>\"\"),D17-C17,\"\")","v":null}]
[6,{"$nulls":3},{"$f":"IF(AND(C18<>\"\",D18<>\"\"),D18-C18,\"\")","v":null}]
[7,{"$nulls":3},{"$f":"IF(AND(C19<>\"\",D19<>\"\"),D19-C19,\"\")","v":null}]
[8,{"$nulls":3},{"$f":"IF(AND(C20<>\"\",D20<>\"\"),D20-C20,\"\")","v":null}]
[9,{"$nulls":3},{"$f":"IF(AND(C21<>\"\",D21<>\"\"),D21-C21,\"\")","v":null}]
[10,{"$nulls":3},{"$f":"IF(AND(C22<>\"\",D22<>\"\"),D22-C22,\"\")","v":null}]
[11,{"$nulls":3},{"$f":"IF(AND(C23<>\"\",D23<>\"\"),D23-C23,\"\")","v":null}]
[12,{"$nulls":3},{"$f":"IF(AND(C24<>\"\",D24<>\"\"),D24-C24,\"\")","v":null}]
[13,{"$nulls":3},{"$f":"IF(AND(C25<>\"\",D25<>\"\"),D25-C25,\"\")","v":null}]
[14,{"$nulls":3},{"$f":"IF(AND(C26<>\"\",D26<>\"\"),D26-C26,\"\")","v":null}]
[15,{"$nulls":3},{"$f":"IF(AND(C27<>\"\",D27<>\"\"),D27-C27,\"\")","v":null}]
[16,{"$nulls":3},{"$f":"IF(AND(C28<>\"\",D28<>\"\"),D28-C28,\"\")","v":null}]
[17,{"$nulls":3},{"$f":"IF(AND(C29<>\"\",D29<>\"\"),D29-C29,\"\")","v":null}]
[18,{"$nulls":3},{"$f":"IF(AND(C30<>\"\",D30<>\"\"),D30-C30,\"\")","v":null}]
[19,{"$nulls":3},{"$f":"IF(AND(C31<>\"\",D31<>\"\"),D31-C31,\"\")","v":null}]
[20,{"$nulls":3},{"$f":"IF(AND(C32<>\"\",D32<>\"\"),D32-C32,\"\")","v":null}]
[21,{"$nulls":3},{"$f":"IF(AND(C33<>\"\",D33<>\"\"),D33-C33,\"\")","v":null}]
[22,{"$nulls":3},{"$f":"IF(AND(C34<>\"\",D34<>\"\"),D34-C34,\"\")","v":null}]
[23,{"$nulls":3},{"$f":"IF(AND(C35<>\"\",D35<>\"\"),D35-C35,\"\")","v":null}]
[24,{"$nulls":3},{"$f":"IF(AND(C36<>\"\",D36<>\"\"),D36-C36,\"\")","v":null}]
[25,{"$nulls":3},{"$f":"IF(AND(C37<>\"\",D37<>\"\"),D37-C37,\"\")","v":null}]
[26,{"$nulls":3},{"$f":"IF(AND(C38<>\"\",D38<>\"\"),D38-C38,\"\")","v":null}]
[27,{"$nulls":3},{"$f":"IF(AND(C39<>\"\",D39<>\"\"),D39-C39,\"\")","v":null}]
[28,{"$nulls":3},{"$f":"IF(AND(C40<>\"\",D40<>\"\"),D40-C40,\"\")","v":null}]
[29,{"$nulls":3},{"$f":"IF(AND(C41<>\"\",D41<>\"\"),D41-C41,\"\")","v":null}]
[30,{"$nulls":3},{"$f":"IF(AND(C42<>\"\",D42<>\"\"),D42-C42,\"\")","v":null}]
[31,{"$nulls":3},{"$f":"IF(AND(C43<>\"\",D43<>\"\"),D43-C43,\"\")","v":null}]
[32,{"$nulls":3},{"$f":"IF(AND(C44<>\"\",D44<>\"\"),D44-C44,\"\")","v":null}]
[33,{"$nulls":3},{"$f":"IF(AND(C45<>\"\",D45<>\"\"),D45-C45,\"\")","v":null}]
[34,{"$nulls":3},{"$f":"IF(AND(C46<>\"\",D46<>\"\"),D46-C46,\"\")","v":null}]
[35,{"$nulls":3},{"$f":"IF(AND(C47<>\"\",D47<>\"\"),D47-C47,\"\")","v":null}]
[36,{"$nulls":3},{"$f":"IF(AND(C48<>\"\",D48<>\"\"),D48-C48,\"\")","v":null}]
[37,{"$nulls":3},{"$f":"IF(AND(C49<>\"\",D49<>\"\"),D49-C49,\"\")","v":null}]
[38,{"$nulls":3},{"$f":"IF(AND(C50<>\"\",D50<>\"\"),D50-C50,\"\")","v":null}]
[39,{"$nulls":3},{"$f":"IF(AND(C51<>\"\",D51<>\"\"),D51-C51,\"\")","v":null}]
[40,{"$nulls":3},{"$f":"IF(AND(C52<>\"\",D52<>\"\"),D52-C52,\"\")","v":null}]
[41,{"$nulls":3},{"$f":"IF(AND(C53<>\"\",D53<>\"\"),D53-C53,\"\")","v":null}]
[42,{"$nulls":3},{"$f":"IF(AND(C54<>\"\",D54<>\"\"),D54-C54,\"\")","v":null}]
[43,{"$nulls":3},{"$f":"IF(AND(C55<>\"\",D55<>\"\"),D55-C55,\"\")","v":null}]
[44,{"$nulls":3},{"$f":"IF(AND(C56<>\"\",D56<>\"\"),D56-C56,\"\")","v":null}]
[45,{"$nulls":3},{"$f":"IF(AND(C57<>\"\",D57<>\"\"),D57-C57,\"\")","v":null}]
[46,{"$nulls":3},{"$f":"IF(AND(C58<>\"\",D58<>\"\"),D58-C58,\"\")","v":null}]
[47,{"$nulls":3},{"$f":"IF(AND(C59<>\"\",D59<>\"\"),D59-C59,\"\")","v":null}]
[48,{"$nulls":3},{"$f":"IF(AND(C60<>\"\",D60<>\"\"),D60-C60,\"\")","v":null}]
[49,{"$nulls":3},{"$f":"IF(AND(C61<>\"\",D61<>\"\"),D61-C61,\"\")","v":null}]
[50,{"$nulls":3},{"$f":"IF(AND(C62<>\"\",D62<>\"\"),D62-C62,\"\")","v":null}]
[]
["SUMME:",{"$nulls":3},{"$f":"SUM(E13:E62)","v":null}]
[]
[]
["Monatsübersicht:"]
["Kategorie","Kilometer","Anteil (%)"]
["Dienstlich",{"$f":"SUMIF(F13:F62,\"Dienstlich\",E13:E62)","v":null},{"$f":"IF(B$72>0,B69/B$72,0)","v":null}]
["Privat",{"$f":"SUMIF(F13:F62,\"Privat\",E13:E62)","v":null},{"$f":"IF(B$72>0,B70/B$72,0)","v":null}]
["Wohnung-Arbeit",{"$f":"SUMIF(F13:F62,\"Wohnung-Arbeit\",E13:E62)","v":null},{"$f":"IF(B$72>0,B71/B$72,0)","v":null}]
["GESAMT",{"$f":"SUM(B69:B71)","v":null},{"$f":"IF(B$72>0,B72/B$72,0)","v":null}]

{"sheet":"Vergleichsrechner","index":1,"n_rows":30,"n_cols":4,"rows_kept":30,"merged":[[0,0,0,4],[2,0,2,2],[10,0,10,2],[18,0,18,2],[26,0,26,2],[29,1,29,3]]}
["Vergleichsrechner: 1%-Regelung vs. Fahrtenbuch"]
[]
["EINGABEDATEN"]
["Bruttolistenpreis des Fahrzeugs (€)",null,40000,"← Neupreis inkl. MwSt. und Sonderausstattung"]
["Entfernung Wohnung - Arbeit (km)",null,15,"← Einfache Entfernung"]
["Jährliche Gesamtkosten Fahrzeug (€)",null,6000,"← Inkl. Benzin, Versicherung, Steuer, Wartung, AfA"]
["Jährliche Gesamtkilometer",null,20000,"← Alle Fahrten (dienstlich + privat)"]
["Anteil geschäftliche Fahrten (%)",null,80,"← Prozent der km für geschäftliche Zwecke"]
["Ihr persönlicher Steuersatz (%)",null,30,"← Grenzsteuersatz"]
[]
["1%-REGELUNG"]
["Monatlicher Grundbetrag (1%)",null,{"$f":"C4*0.01","v":null}]
["Zuschlag Arbeitsweg (0,03%)",null,{"$f":"C4*0.0003*C5","v":null}]
["Monatlicher geldwerter Vorteil",null,{"$f":"C12+C13","v":null}]
["Jährlicher geldwerter Vorteil",null,{"$f":"C14*12","v":null}]
["Jährliche Steuerlast",null,{"$f":"C15*(C9/100)","v":null}]
[]
[]
["FAHRTENBUCH-METHODE"]
["Anteil private Nutzung (%)",null,{"$f":"100-C8","v":null}]
["Private Kosten (jährlich)",null,{"$f":"C6*(C20/100)","v":null}]
["Monatlicher geldwerter Vorteil",null,{"$f":"C21/12","v":null}]
["Jährlicher geldwerter Vorteil",null,{"$f":"C21","v":null}]
["Jährliche Steuerlast",null,{"$f":"C23*(C9/100)","v":null}]
[]
[]
["ERGEBNIS"]
["Jährliche Ersparnis mit Fahrtenbuch",null,{"$f":"C16-C24","v":null}]
[]
["Empfehlung:",{"$f":"IF(C28>500,\"✅ Fahrtenbuch lohnt sich deutlich!\",IF(C28>0,\"⚖️ Moderater Vorteil mit Fahrtenbuch\",\"❌ 1%-Regelung ist günstiger\"))","v":null}]

{"sheet":"Pflichtangaben","index":2,"n_rows":29,"n_cols":3,"rows_kept":29,"merged":[[0,0,0,2],[2,0,2,2],[12,0,12,2],[16,0,16,2],[21,0,21,2],[22,0,22,2],[23,0,23,2],[24,0,24,2],[25,0,25,2],[26,0,26,2],[27,0,27,2],[28,0,28,2]]}
["Pflichtangaben im Fahrtenbuch"]
[]
["DIENSTLICHE FAHRTEN"]
["1","Datum der Fahrt","Pflicht"]
["2","Kilometerstand Start","Pflicht"]
["3","Kilometerstand Ende","Pflicht"]
["4","Startadresse (vollständig)","Pflicht"]
["5","Zieladresse (vollständig)","Pflicht"]
["6","Reisezweck / Anlass","Pflicht"]
["7","Geschäftspartner / Kunde","Pflicht"]
["8","Name des Fahrers","Bei mehreren Nutzern"]
[]
["PRIVATE FAHRTEN"]
["1","Gefahrene Kilometer","Pflicht"]
["2","Kennzeichnung als \"Privat\"","Pflicht"]
[]
["WOHNUNG ↔ ARBEIT"]
["1","Gefahrene Kilometer","Pflicht"]
["2","Vermerk \"Wohnung/Arbeit\"","Pflicht"]
[]
[]
["WICHTIGE HINWEISE"]
["⚠️ Excel-Datei am PC führen = NICHT vom Finanzamt anerkannt!"]
["✓ Vorlage ausdrucken und HANDSCHRIFTLICH ausfüllen"]
["✓ Blätter binden lassen (keine losen Blätter)"]
["✓ Einträge zeitnah nach jeder Fahrt vornehmen"]
["✓ 10 Jahre Aufbewahrungspflicht (§ 147 AO)"]
["✓ Keine nachträglichen Änderungen ohne Dokumentation"]
["✓ Tachostand regelmäßig mit Werkstattrechnungen abgleichen"]

{"sheet":"Jahresübersicht","index":3,"n_rows":17,"n_cols":5,"rows_kept":17,"merged":[[0,0,0,4]]}
["Jahresübersicht Fahrtenbuch"]
[]
["Monat","Dienstlich (km)","Privat (km)","Wohnung-Arbeit (km)","Gesamt (km)"]
["Januar",{"$nulls":3},{"$f":"SUM(B4:D4)","v":null}]
["Februar",{"$nulls":3},{"$f":"SUM(B5:D5)","v":null}]
["März",{"$nulls":3},{"$f":"SUM(B6:D6)","v":null}]
["April",{"$nulls":3},{"$f":"SUM(B7:D7)","v":null}]
["Mai",{"$nulls":3},{"$f":"SUM(B8:D8)","v":null}]
["Juni",{"$nulls":3},{"$f":"SUM(B9:D9)","v":null}]
["Juli",{"$nulls":3},{"$f":"SUM(B10:D10)","v":null}]
["August",{"$nulls":3},{"$f":"SUM(B11:D11)","v":null}]
["September",{"$nulls":3},{"$f":"SUM(B12:D12)","v":null}]
["Oktober",{"$nulls":3},{"$f":"SUM(B13:D13)","v":null}]
["November",{"$nulls":3},{"$f":"SUM(B14:D14)","v":null}]
["Dezember",{"$nulls":3},{"$f":"SUM(B15:D15)","v":null}]
["JAHRESSUMME",{"$f":"SUM(B4:B15)","v":null},{"$f":"SUM(C4:C15)","v":null},{"$f":"SUM(D4:D15)","v":null},{"$f":"SUM(E4:E15)","v":null}]
["ANTEIL",{"$f":"IF(E16>0,B16/E16,0)","v":null},{"$f":"IF(E16>0,C16/E16,0)","v":null},{"$f":"IF(E16>0,D16/E16,0)","v":null},{"$f":"SUM(B17:D17)","v":null}]