The purpose of taxing allocations free of charge in the VAT legislation is to avoid final consumption without VAT payment. It is the aim of this work to demonstrate the different factual preconditions for private use. At the beginning of this thesis, the preconditions of taxation are defined. Private use can only be applied by taxable persons within the meaning of § 2 UStG who obtain goods and services for their businesses. Except in cases where § 3a (1a) num 2 UStG applies, allocations are only taxed if the VAT on the affected goods was deductible. Moreover, the allocation has to be free of charge. A special focus has been given to the "open market value" and its applicability in cases of low-scale consideration (§ 4 (9) UStG). The main part of the thesis deals with the supply of goods and services free of charge (§ 3 (2), § 3a (1a) UStG), which is to be treated in the same way as the supply of goods for consideration, as well as its scope of application. A taxable private use according to § 3 (2) UStG occurs when goods forming part of a taxable person?s business assets are definitely applied for purposes other than those of the business, for the use of the staff, or for business purposes. In contrast, business assets that are only temporarily used by the staff or for purposes other than those of the business, but still remain within the company, are taxable according to § 3a (1a) num 1 UStG. The supply of services carried out free of charge for purposes other than those of business or for the use of the staff is taxable according to § 3a (1a) num 2 UStG. Special regulations with regard to immovable property are treated separately. This section is followed by a short examination of the private use in accordance with § 1 (1) num 2 lit a UStG, whose practical significance has decreased in recent years. At the end of this thesis, the private use by bodies governed by public law is discussed. This examination shows differences to the case-law of the ECJ.