Ehrenamtliche rechtliche Betreuer erhalten für ihre Tätigkeit eine jährliche Aufwandspauschale, die grundsätzlich steuerpflichtig ist. Früher blieben aufgrund des Ehrenamtsfreibetrages lediglich zwei Betreuungen steuerfrei, ab drei Betreuungen waren Steuern fällig. Seit 2011 gibt es für ehrenamtliche rechtliche Betreuer, Vormünder und Pfleger aber den sog. Betreuerfreibetrag, der mehr Betreuungen steuerfrei belässt (§ 3 Nr. 26b EStG).

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1. Steuerliche Behandlung bis 2010: Vollständige Steuerfreiheit

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2. Steuerliche Behandlung seit 2011: Betreuerfreibetrag

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Besteuerung

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Umsatzsteuer

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Zum Hintergrund der Steuervergünstigung

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3. Gesetzliche Grundlage

§ 3 EStG - Steuerfreie Einnahmen

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