Beiträge zu Berufsverbänden stehen objektiv in Zusammenhang mit dem Beruf und sind dazu bestimmt, diesen zu fördern. Daher sind die Beiträge als Werbungskosten absetzbar. Und ebenso wie Beiträge können auch Aufwendungen, die im Zusammenhang mit einer Tätigkeit für den Berufsverband entstehen, als Werbungskosten abgezogen werden.

1. Beiträge an den Berufsverband

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Beiträge zur Gewerkschaft

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Beiträge an den Deutschen Bundeswehrverband e.V.

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Beiträge an den Wirtschaftsrat der CDU

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Beiträge an den Verein Deutscher Ingenieure (VDI)

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Beiträge an Verbände, die nicht förmlich als Berufsverband anerkannt sind

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2. Wenn der Arbeitgeber die Beiträge zahlt

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3. Beiträge zur Arbeitnehmerkammer in Bremen

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4. Beiträge zur Arbeitskammer im Saarland

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5. Tätigkeit für den Berufsverband

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Wie Vergütungen für die Mitarbeit versteuert werden

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6. Aufwendungen für Leistungen des Berufsverbandes

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7. Zahlungen von Arbeitnehmern für Aufsichtsratsposten

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8. Beiträge zu Berufsverbänden bei Rentnern und Pensionären

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