Aufwendungen für die Ausübung von Sport gehören grundsätzlich zu den Kosten der Lebensführung und sind damit steuerlich nicht absetzbar. Doch es gibt Ausnahmen.

1. Teilnahme am Betriebssport

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2. Teilnahme am Dienstsport

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3. Sport als Berufsausübung

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Sky-Abonnement bei Profi-Fußballer als Werbungskosten?

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Aufwendungen für einen Personal-Trainer

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