Nebentätigkeiten: Ehrenamtsfreibetrag nach § 3 Nr. 26a EStG

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1. Neue Steuervergünstigung: Der Ehrenamtsfreibetrag

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Ehrenamtsfreibetrag auch ohne Einnahmen aus gemeinnütziger Tätigkeit?

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Statt Ehrenamtsfreibetrag eine Zuwendungsbestätigung für Spendenabzug?

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Einzelheiten zum Ehrenamtsfreibetrag

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2. Welche ehrenamtlichen Tätigkeiten sind begünstigt?

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Diese Tätigkeiten sind begünstigt

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Rettungssanitäter und Ersthelfer des DRK

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Amateursportler

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Aktive Mitglieder der Feuerwehr

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Vereinsvorstände

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 3. Wie Aufwendungen berücksichtigt werden

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4. Wenn Tätigkeiten nach anderen Vorschriften begünstigt sind

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5. Kann der Ehrenamtsfreibetrag mehrfach beansprucht werden?

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxx Xxxxxx xxx xxxxxx xxxxxxxx, xxxx xxxx Xxx xxxxxxx Xxxxxxxxxxxx, xxx xxxx xx x Xx. xxx XXxX xxxxxxxxxxx xxxx, xxxx xxxxxx Xxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx. Xx xxx xxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx, xx xxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxxx xxx xxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxxxx.
Xxxxxxxx:
Xxxx Xxxxx xxx xx Xxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxxxxxx xx xxx XXX xx Xxxx. Xx xxxx Xxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxx, xxxxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx. Xxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xX x.xx Xxx. xx XXxXx.

5. Wenn die Vergütung höher ist als der Ehrenamtsfreibetrag

Xx xxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xx. X. Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxx xxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxx:

Die Vergütung ist nur unwesentlich höher als die Aufwendungen

Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx "Xxxxxxxxxxxxxx" xxx xxx,xx XXX xxxxxxxxxx. Xx xxxxxx Xxxx xxx xxxxx xxxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxx,xx XXX xx Xxxx. Xxx xxxxxxxx: xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxx xxx xxx,xx XXX, xxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxx xXxxxxxxxx xxx XxxXxx. XxxxxxXxxxxxxxxxxx xxx xxxxx xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx xxxxxxxxx XxxXxx. Xxxxxxxxxxxxx xxx Xxxxxx xxxxx.

Die Vergütung ist wesentlich höher als die Aufwendungen

Xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xx. x XXxX xx xxxxxxxxxx. Xxx xxxxxxxxxx xxxx xxx Xxxxxx xxx xxxx xxx xxx XXX xx Xxxx. Xx xx xxxx xxxxxxx xx xxxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxx.

Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxx xxx xxx,xx XXX xxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx xxx x.xxx,xx XXX xx Xxxx xxxx XXX x xxx,xx XXXx, xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx. Xxx xxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX, xxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxx,xx XXX xxxxxxx xx xx Xx. x XXxX. Xxxxxxxx xxx xxxxx xxx XXX xxxxxxxxxxxxx Xxxxxx xxxxxx xxxx xxx xxx,xx XXX, xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxx xxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xXxxx xx xxx x.xxx XXX xXxxx xx xx Xxxx.

Xxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xx Xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx: Xx xxxx

• xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxx,
• xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xx xx XXxXx,
• xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx xxxxxxxx xx xx XXxXx,
• xxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx, x. X. xxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xx xx Xx. x XXxXx.

Xxx xxxxx Xxxxxxxxxx xxx xxxx xxx xxx XXX xx Xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxx xxx xxx XXX xx Xxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xx x xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx xxx XXX xx Xxxxx xxxxxxxx, xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx xxxx xxxx XXX x xx XXXx. Xxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x Xxx. x XXX XXx.

Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxxxxxxxxxx Xxxxx xxxxxxx xxxxxx:

• Xxx Xxxxxxxxxx xxxx xxx xxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx, x. x. xx xxxxxx xxxxx Xxxxx xxx Xxxxxx xxx xx XXX xxxxxxxxxx.
• Xxx Xxxxxxxxxx xxxx xx xxxx xx xxx xxxxxx Xxxxxxx xxxx xxxxxxx xxxxxx, x.x. xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxx xx xxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxx xxx. Xxxx xxx xxx xxxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx.

7. Andere Steuervergünstigungen für ehrenamtliche Tätigkeiten

a) Ehrenamtliche Tätigkeit im öffentlichen Bereich

Xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx Xxxxx xx xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx, xxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx x Xx. xx Xxxx x XXxXx.
  Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxx.
• Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx xxx x Xx. xx Xxxx x XXxXx.
  Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx, xx xxx xx xx Xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx.

b) Ehrenamtliche Tätigkeit im Gemeinderat, Stadtrat, Kreistag, als Bürgermeister

Xxxxx Xxxxxxx xxxxx xx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx, Xxxxxxxx xxx. xxx xxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.

XXXXXXX: Xxxx xxxxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.

Xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XXX Xx, xx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x x. X. x. Xxxx x XXX XXx xxx xx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxxx x Xx. x XXX XXx xxx. Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XXX XXXx.

Xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xx xxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xx, xxxxxxxxx xxx xx xxxxx Xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx X, X xx X xxxx Xx.

• Xxx xxxxxxxx Xxxxxxxxx xxx, xx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx xx xxxxx Xxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx x xxx Xxxxx, Xxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.
• Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xX xx XX xxxxx Xx.
• Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xX xx X xxxx Xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxx.

c) Ehrenamtliche Mitarbeit in Gewerkschaft, Berufsverband, Betriebsrat

Xxxxxxxx Xxx xxxxxxxxxxxx xx "Xxxxx" Xxxxxxxxxxxx xxxx "Xxxxx" Xxxxxxxxxxxxx, xx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx, xxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx.

d) Ehrenamtliche Nebentätigkeit im Interesse des Hauptberufs

Xxxxxxxxxxxxxxxxx, xxx xxxxx Xxx xxx Xxxxx Xxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxx" xxxxxx xxx xxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx. Xxxx xx xxxxxxxxxx Xxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxx Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx.

Als Werbungskosten beim Hauptberuf anerkannt:

• Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx, xxx xx xxx xxxxx Xxxxx xxxxxxxx xXX XxxxxxxxxxXxxxx xxx x.x.xxxx, XXX xxxx X. xxx.
• Xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxx xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.
• Xxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx xxx Xxxxxxx xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx xXX Xxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx.

e) Ehrenamtliche Tätigkeit als Schiedsmann oder Schiedsfrau

Xxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxx xxx xx XXX xx Xxxxxxxxx x XXX, xxxxxxxxxxx xxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxx xxx Xxxxxxxxxx xxx.

Xxxxxxxxxx xxxxxxx xx xxxx xxx xxxxxx Xxxxxxxxxx xx xxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxxx xx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx x xx x Xx xxx Xx.

8. Außersteuerliche Vergünstigungen für ehrenamtliche Tätigkeiten

Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx Xxxx. Xxx Xxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x. X. xxxxx xx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxx Xxxxx xxx, xx xxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xxx xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx.

Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx xxxxxx xXXxXxxxxxxxxx xxxxxxx xxx x.x.xxxxx:

Xxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx.

• Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx x.X. xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx.
• Xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxx x.X. xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

xxxxxxXxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx:

Gesetzliche Unfallversicherung

Xxxx xxx Xxxxxxx Xxxx Xxxxxxxxxxxxxxxx xXXX XXXx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx:

• Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx Xxxxx Xxxxxx,
• Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxx, xxx Xxxx, xxxx Xxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx.X. xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxx xxx.x,
• Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxx xx.X. xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx,
• Xxxxxxxx, xxx xx Xxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx,
• Xxxxxxxx, xxx xxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx xx.X. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx.X. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxx xxxxxxxx Xxxxxxxx xxxx xx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx:

• Xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx,
• Xxxxxxxx, xxx xxxx xx Xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xx Xxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx.

Xxxxxxx xxx xxxx Xxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxxxxx Xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx.

Gesetzliche Rentenversicherung

Xxx Xxxxxxx Xxxx Xxxxxxxxxxxxxxxx xXXX XXx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxx xxxxxx Xxxxxxxx xxx x. X. xx xxx Xxx. x XXX XX xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxx, xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx.

Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx xx xxx Xxx. x XXX XX xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxx xxxxx Xxxxx xxxx xxxxxxxxxx, xxxx Xxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.

Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxx, xxxx xxx xxx xxxxxxxxxxxx xxxxxx xxxx, xxxxx Xxxxxxxxx xxxxxxxx.

Gesetzliche Pflegeversicherung

Xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x. Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx, xxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx.

Xxxx xxx xx xx Xxx. x XXX XX x. X. x. xx x Xxxx x Xx. xx, xx xxx Xxx. x XXX XX xxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xx xxx Xxxxx xxxxx xxxxxxxxxxx.

Arbeitslosengeld I

Xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx X xxxx xxx XXX XXX xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx, x. x.

• xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx,
• xxxx xxxxxx xxxxxxxxxxx xx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxxx xxx
• xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xx Xxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx. Xxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx, xxxx xx xxxxxxxxx xxxx "Xxxxxxxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxxxxx xxx xxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxx.

Xxxx Xxxxxxxxxxxxx xxx XxxxXXXXXxXxxxxxxx xx x.x.xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx, Xxxxxxxxxxxxxxxx xxxxx xxx, xxx xxxx xxxxxxxxxxx xxx xxx xxxXxxxxxxxXxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx.x.xxxx xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx:

Xxxx xx x Xxx. x xxxxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x XXX XXX xxxx xxx

• xxxxxxxxxxxxx xxxxxxxxx xxxx,
• xxx Xxxxxxxxxx xxxxx xxx
• xxx xxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxx, xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx xx, xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx x. X. Xxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxxx Xxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx XXX xxxx xxxx: xxx XXXx xxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxX xx Xxxxxxxxxx xxx X x.xx XXxXx.

Xxx xxxxxxxxxx Xxxxxxxx xxx xxxx xx xxx Xxxxxx xxxxxxxx. Xxx xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxxxxxx.

Arbeitslosengeld II

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx, xxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxx xxxx XXX XX xxxxxx, xxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxx xx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxx xx xxxxxxxxxx.

Freistellungsanspruch

Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx xxx XXX xxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx, xxxx xx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxx xxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx.

Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xx xx xx Xxx. x Xx. x x XXxX. xx xxx XXX xxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxx xxxxxxxxx xxx Xxxxxxxx xxx xxx x Xxx. x XXXx. Xxx xxxxxxxx xxxx xxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xXXXx.

Ehrenamtliche Richter

Xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xx xx XXXX Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.

Xxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx XxxXXx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXXx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx. Xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Dienstrecht

Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxx Xxxxxx Xxxxxxxx. Xx xxxx xx xxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxxx.

Xxxx xxxxxxxx xxxxx xxxxxxx

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• Xxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXX Xxxxxxxxxxxxxxxxxxx,
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Bevölkerungsschutz

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Xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx.

Sportförderung

Xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx.

9. Was ist eine ehrenamtliche Tätigkeit?

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11. Gesetzliche Grundlage

§ 3 Nr. 26a EStG - Ehrenamtsfreibetrag

Xxxxxxxxxx xxxx

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§ 14 SGB IV - Arbeitsentgelt

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