Nebentätigkeiten: Einzelheiten zu den Steuervergünstigungen

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1. Wie hoch ist die Steuervergünstigung?

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Kann der Freibetrag mehrfach in Anspruch genommen werden?

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2. Was sind die Bedingungen für die Steuervergünstigung?

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a) Die Tätigkeit muss nebenberuflich ausgeübt werden

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b) Die Tätigkeit muss für eine begünstigte Organisation geleistet werden

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c) Die Tätigkeit muss gemeinnützigen, mildtätigen oder kirchlichen Zwecken dienen

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3. Wie Werbungskosten oder Betriebsausgaben berücksichtigt werden

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a) Wenn die Ausgaben höher sind als die Einnahmen

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b) Wenn Ausgaben ohne Einnahmen entstehen

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4. Welche Zahlungen zusätzlich zum Freibetrag steuerfrei bleiben

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Xxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxxx xx xx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx XXX. Xxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xx x xxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxx xxxxxxxxxxxx:

Xxx xxxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxx xxxxxx Xxxxx xx.

x Xxx Xxxxxx xxx xxx XXX xxxxxxxxx xxxxxx xxxx xx X x.xx Xxx. XXxX xxxx. Xxx xxxx xxxx xxx Xxxxxx xxx xxx XXX xxxxxxxxx. Xxxxxxx xxxx xx xx x Xx. xx XXxX xxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx xx Xxxxx xxxxxxxxx^xx_xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx XXX xxxxxxxxx xxxxxxxxxx.

5. Wenn Ihnen nur Aufwendungen erstattet werden

Xxxxxxxx Xxx xx xxxxxxxxxx Xxxx xxx Xxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxxxxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

a) Die Aufwandsentschädigung ist nur unwesentlich höher als die Aufwendungen

Xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx "Xxxxxxxxxxxxxx" 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.

Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx x Xxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxx,xx XXX xx Xxxx. Xxx xxxxxxxx: xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx 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.

b) Die Aufwandsentschädigung ist wesentlich höher als die Aufwendungen

Xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx 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 xxx,xx XXX xxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

6. Sozialversicherung

Xxx xx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxx: x.xxx XXXx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxxx: xxx XXXx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. xx XxXX, xxxxxxxxxx xxxxx xxx "x. XXX XXxxxxxX" xxx xx.x.xxxx xxx Xxxxxxx xx xx.x.xxxxx xxxxxx xx xx Xxx. x Xxxx x XXX XXx.

Xxx Xxxxxxxxxxx xxxx xxxx xxxxx x xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxx xxx xx x xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, x.x. xxx xxxx

• xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx XXX Xx,
• xxxxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxx XXX Xx xxx
• xxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxxx xxx Xxxxx, xx xxxxxx Xxxxxx xxx xxxx xx.x. xxxxxxxxx xxx xxx XXXx xxxx xx xxxx xx.X. xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx: Xx Xxxxxxx xxxxxxx xxx Xxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxx x xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx XXX xxxxxxxxx x xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxx xxx xxxxx, xxxxxxxxxxxxxx xx Xxxxxxxxxxxx.

Xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx x"xxx xxxx" xxxx "xx xxxx"x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx xxxxx Xxxxx xxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx, Xx. x.x.x.xx. Xxxxxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx.

xxxxxxxxx xxxx: Xxxxx xxx Xxxxxxxxxx xxx "xxxxxxxxxxxxxxx" xx xxxxxxxxxx xxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xXXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, X xx XX xxxxxxxx.

7. Gelten die Regelungen zur geringfügigen Beschäftigung?

Xxx xxx Xxxxxxxxxx xxxxxx xxx x.xxx XXX xx Xxxx, xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx. xxxxx xxxxxx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx XXX xx Xxxxx xxxxxxxx, xxxx xxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.

Xxxxxxxx:
Xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx XXX.
Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxx xxxxxxxxx xx.xxx XXX : xx Xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxx xxx XXX xxxxx xxxxx xxx XXX xxxxxxxx xxxxxx xxxxx xxx,xx XXXx xxx xxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx xx x xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx: Xx xxxx xxx xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx x"xxx xxxx" xxxx "xx xxxx"x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx xxxxx Xxxxx xxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx, Xx. x.x.x.xx.

Xx xxxx xxx Xxxxxx: Xxxxxxxxxxxxxxx .x. Xxxxxxxxxx x XXxXxxxxxxxxxxxxx : Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxx xxx Xxxx xxx xxxx xxxxxxxxx Xxxxxxx xxx XXX xxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxxx xxx Xxxxxxx xxx. Xxx xx xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx.

Xxxxxxxx:

Xxx xxxx xxx xxxxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxx xxxxxx xxxxxxxxx xxx XXX. Xxx Xxxxxxxxxxxxxxxx xxxx "xx xxxx" xx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxx xxx xxxxx xxxxxxxxx:

Xx xx xxxxxxx, xx xx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxx xx xxxxx xxxxXxxxxXxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxx x.x. xxx xx.xx. xxx xxxxx:

Xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxx XXX. Xxxxx xxxxxxx xx xxxx xxxxxxxxxxx xx xxxxx xxxxXXXxXxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xx Xxxxx xxx Xxxxxx Xxx xxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xx xxx XxxxxxxxXxxxxxxx xx xxxxxx xxxx.

Xxxxxx xxx Xxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxx xxx XXX xxxxxxxx, xx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx x.xxx XXX xxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxx xxx x.xxx XXX xxxxxxx x.xxx XXX xxx Xxxx xxxx xxx XXX xxx Xxxxx xxx xxxxx xxxx xxx xxx XXX xxxxxx.

Xxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX "xx Xxxxxx" xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxx XXX. Xx xxxxxx Xxxx xxxxxx xxx xxxxxx xxxx Xxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx x xxx XXXx, xx Xxxxx xxxxxx xxx XXX xx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xXxxxxxxxxxx Xxxxxx xxx Xxxxx x x.xxx XXX .x. xxxxxxxxxxxx Xxxxxxxxxx x.xxx XXX x xxx XXXx. Xx Xxx xxxxxx xxx xxx XXX xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx xx xxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xx xxxx xxx "Xxxxxxx" xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. xxxxxxxxx xxxx.

XXXXXXXXX: Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxxxx x"xxx xxxx" xxxx "xx xxxx"x xxx xxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx, xxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx Xxx, xxxx xxx Xxxxxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxx xxx Xxxxxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxx xxxx xx Xxxxx xxxxxx xxxxxxxxxx xXxxxxx: xxxxx Xxxxxxxx xxxxxx, X. xxx. Xxx xxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx x Xxxx x

8. Sind Übungsleiter selbstständig oder nichtselbstständig tätig?

Xxxx xxx Xxxxxxx xxx xxx xxxx xxxxxxxxxxxxx Xxxxx: Xxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxx Xxx xxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxx xxxxxx, xxxx Xxx xxxx xx Xxxxxxxxxxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx.

a) Steuerliche Beurteilung

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xx xxxxxxxxxx:

• Xxxx xxx Xxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxxxxxxx xxxxx xxxx xxx x Xxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx xx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx XXxX xX xx.x Xxxx x XXxXx Xxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx.Xxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xXxxxxxxx xxxxxx xx xxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx Xxxxxxxx xxxxxxxx xxxxxx xxxx.
• Xxxx xxx Xxxxxxxxxx xxxx xxx x Xxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxxxxx xxx xxxxxx xx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx XXxX. Xxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx xxx, xx xxx Xxxxxx xxx Xxxxxxx, xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx. xxxxxxxx xxxx.

Xx Xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx: Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx x.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 xxx 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 x.xxx XXX xxxxxxxxxxxxx xxx. Xxxx xxx xxx xxxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx. Xxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xX x.xx Xxx. xx XXxXx.

Xxxxxxxx:

Xxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx XXX.

Xxxxxxxxx xxxxx xxxxxxx, xx xx xxxx xxx xxx Xxxxxxxxxxxxxx x xx xxxxx xxxxXxxxxXxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxx x.x. xxx xx.xx. xxx xxxxx:

Xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxxx xxx xxx XXX. Xxxxx xxxxxxx xx xxxx xxxxx xx xxxxx xxxxXXXxXxxxxxx. Xxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxx xxx. xxxx xxx xxxxx xxxxxxxxx xxxxxx:

xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxxx xx x.x.
Xx xxx Xxxx xxx x.x. xxx xx.x. xxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xx x xxx XXX x x.xxx XXXx, xxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx x.x. xxx xx.xx. xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xXxxxxxxx.
xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x.x.
Xx xxx Xxxx xxx x.x. xxx xx.x. xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxXXxXxxxxxxxxxxxxx xxx xxx XXX xXxxxxxxx. Xxx x.x. xxx xx.xx. xxxxx xxxxx Xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx x xxx XXXx xxxx xxxxxxxxxxxxx xxxx.
xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx
Xxx xxxxxxxxxx XXxXxxxxxxxxxxxxx xxxxxxxx xx x.x. xxxxxxx xxx Xxxx xXxxxxxxxx xxx Xxxx .x. xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx. Xx xxxxx xxx Xxxxxxx xxx.

Xxx xxx Xxxxxxxxxx xxxxxx xxx x.xxx XXX xx Xxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xx xxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxxxx x"xxx xxxx" xxxx "xx xxxx"x xxx xxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx, xxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx Xxx, xxxx xxx Xxxxxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxx xxx Xxxxxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxx xxxx xx Xxxxx xxxxxx xxxxxxxxxx xXxxxxx: xxxxx Xxxxxxxx xxxxxx, X. xxx. Xxx xxxx xxxxxxx xxxxxx.

b) Sozialversicherungsrechtliche Beurteilung

Xxx Xxxxx, xx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxx xxx xxx x.xxx XXX xx Xxxx. Xxxx xxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. xx XxXXx. Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx x Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xx xxxxx Xxxxx xx xxx Xxxxx xxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxx XXX xx Xxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X xx XX xxxx Xx.

Xxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxx: Xxxxx xxxx xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx, xx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx, "xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx" xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxxx.

Xx xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx xxx xx xxxxxxxx xxxxx Xxxxxxxxxx xxx, xxxxx xxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xx xxxxxx xxx Xxxxxxxxxx xxx, xxxxx xxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx.

Xxx xxx Xxxxxxxxxx xxxxxx xxx x.xxx XXX xx Xxxx, xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx. Xxxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx xxx XXX xx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx, x.x. xxx xx xxxxxxxxx xxx xx Xxxxx. Xxxx xxxx xxxxx xxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x Xxx. x XXX XXx.

Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxx xx x xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx xxx xx, xxxxxx xxx xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxxx xxx Xxxxxx xx xx.

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx Xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx Xxx xx Xxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx, x. x. xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxx xxx x Xx. x XXX XXx. Xxxx xxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxx xxx xx xxx XXX xx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx Xxx xxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx xxx xxxx XXX XXx.
• Xxxxxxxxxxxxxxxxxx: Xxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XXX XXXx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxx:
xxxxxxxxxxxxx Xxx xxx xxxxxxxxxxxx x Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxx xxxxxxxxx xxx XXX. Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxx xxx xx Xxxxx xxx xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx xx XXX xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx. Xxxx xx xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx.

9. Selbstständige Tätigkeit: Aufwandsentschädigung und Umsatzsteuer

Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx xxx Xxxxx, xx xxx xxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxx xxx.

Xxxxx xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxx "xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx" xxxxxxxxx xxxx, x X. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxx, Xxxxxxx. Xxxx xxxx xxxxxx xxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx, xxxx xx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxx xxx x Xx. xxx XXxXx.

Xxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx x xxx xxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxxx, "xxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx" xxx x Xx. xxx XXxXx. Xxxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxx xxxxxx, xxx xxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxx xxx "xxxxxxxxxx"x

Xx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx "xxxxxxxxxx" xxx xxxxxxx xxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

• Xxx Xxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xx XXX xx Xxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xx.xxx XXX xx Xxxx.x Xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxx xx xxxxxxxxx Xxxx xxxxxxxxxxx. Xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx Xxxx xxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxx xxxx xx xxx xxxxxxxxx Xxxx. Xxx Xxxxxxxx xxx xx.xxx XXXxXxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxx xx Xxxxx xxx xx x Xx. xxx XXxX, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx.

xXxxxxxx: Xx xxx XXXxXxxxxxxxx xxxx xxxxxxxxxxxx xxxx xx.xxx XXX xxxxxxx xxx xxxxx xx.xxx XXX. Xx xxx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xx.xxx XXX xxxxxxxxxx xxxx. Xxxx xxxxxx xxx xxx xxxx xxxxx.

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• Xxxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxxxxxx xxxxxxxxx xxx. xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxx, Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxx, xxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx x xxx Xxxxxxxxxxxx xxxxxxxxxxx.
• Xxxxxxxx: Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx
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Xxxxxxxx x:
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Xxxxxxxx x:
Xxx xxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx XxxxxxxxXxxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxx xxx xx xxxx Xxxxxx xx Xxxx xxxxx Xxxxxxxxxx xxx Xxxxx XxxxxxxXxxxxxxxx xxxxx xxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xxxx xx XXX xxx Xxxxxx xx x Xxxxxxx, Xxxxxxxxxxxxxxxx xx.xxx XXXx. Xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxx xxxxx xxxx xxx xx XXX xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxxxx xxxxxxxxxxx.

Umsatzsteuerbefreiung nach § 4 Nr. 26 UStG für ehrenamtliche Tätigkeiten

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxx xxxx. Xxx "xxxxxxxxxxxx" xxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xx xxxxx xxxxxxx Xxxxxx xxx xxx XXxX xxxxxxxxxxxxx xxx xxxxxx xxxxxxx xxxxxx, xxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xx xx x Xx. xx XXxX. Xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxx xx x XX xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxx xxxxxxxx: Xxxx Xxxxxxxxxx, xxx xx xxxxx xxxxxxx Xxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx "xxxxxxxxxxxx" xxxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxxxxxx.

Xxxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXX X xxX xxxxxxxxxxxxxxxxx.

• Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxxxxxxx x xxx Xxxxxxxxx x XXxX xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxxxxx xxxxx xxx xx xxxxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx, xxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx.
• Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxxx xx xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
• Xxxxxx xxxx xxx Xxxxxxxxxxx "xxxxxxxxxxxx" xxxxx xxx xxxxx Xxxxxx xxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx.
• xxx Xx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx, xxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx.
• xxx Xxxx xxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxx xxxxxxx Xxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxx, xxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxx xxxxxxxxxxx xxxx, xxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxx xxxx.
• xxx Xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xx. Xxxxxx xxxx xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx.

Xxxxxxxxxxxxxx xxx xx.xx.xxxx: Xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xx xxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx, xx xxx xxxx, xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx, xxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxx xxxxxxxxxxx xxxx, xxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxx xxxx.

Achtung: Rechtsprechung im Wandel

Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx. xxxxxxxx xxxx xxxxxxxxxx xxxxxx xx Xxxxxx:

• Xxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xx xxxxx xxx Xxxxxxxxxxx xxxxxx. Xx xxx xxx XXX xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xX X xxxxx x X X xxxxxx xxxxxxxxxxx. Xx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx XxXX xxxx. Xxxxxx xxx xx.x.xxxx, Xxxxxxxx, XXX XXXXXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxx. Xxxxxxxxx xxxxx xxxx xx xxx xxx XxXX xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx.
• Xx xxxxx xxx XxXX xxxx xxx XXX xxxxxxxxxxxx xx Xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxx xxxx xxxx Xxxxxxxxxxxxx xxx XXX xxx xxxx xxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxx. Xx xxxxx xxx Xxxxxxxxxxxxxxxxx XX xxx Xxxxxx xxx xx.xx.xxxx xx X xxxxxx, XXX XXXXXxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx XxXXxXxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxxxx xx xxxxxxx Xxxxx xxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx.
• Xxx Xxxxxxxxxxxxxxxxx XX xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx, xxxx xx xxxxx Xxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xXxxxxx xxx x.xx.xxxx, x X xxxxxx, XXX XXXXXxxxxxxx.
• Xxx xxxx xxx XX Xxxxxxx xxxxx xxxxx xxxxxxxx. Xx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxxx xxx, xxxx xx xxxxx xx xxxxxxx Xxxxx xxx xxx xxxxxx Xxxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxx, XXX XXXXXxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxxxx. x XXxX xx. Xxx XX xxx xxxxx xx xxx Xxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxx xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxxxxxxxx, xxxxxx xx xxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxx. Xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx. Xxx xxx Xxxxx, xx xxx Xxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxx xxxx xx x Xx. xx Xxxxxx. x XXxX xxxxxxxxxx xxxx, xxxxx xx xxxxx xxxxx xxxx xx. Xxxx xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx.
• Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx, xx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx. Xxxx xxx xxx XX Xxxxx xxx Xxxxxx xxx xx.xx.xxxx xxxxxxxxxxx xx X xxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx, xxx xx xxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxx xxx xxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx XX xxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxxxx xx xxxxxxx Xxxxx xxx xxx xxxxxx Xxxxxxxx xxxxxxx xxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxxx. Xxx xx xxxx xxxxxxxxxxx Xxxxxxxx xxx XXX xxx xxx Xxxxxxxxx xxxxx xxxxxxxxx.

Xxx Xxxxxxxxx xxx x.x.xxxx xXXX X x x X xxxxxxxxxxxxx :xxxx xxxxxxxx xxx XXX xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xx xxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxx xxx XXX xxxx Xxxxxx, xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxxx, xxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xx xxxx xxxxx Xxxxxxxxxxxx xx xxxxxxx xxxx.

10. Steuervorteil durch Aufwands- oder Vergütungsspende

xxxxx Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx xxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx, xxxx xxxxxx xxxx Xxxxxxxxxx xx xxxxxxxx, xxxxxxx Xxx xxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx:

Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx, xxxx Xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xx xxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxx:

• Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx. Xxxx xxxx: Xxxxxxx: Xxxxxxxxxxxxxxxxxx.
• Xxx xxxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxx. xxx Xxxxxxxxxxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx. Xx xxxxxxx xxxxxx xxxxx Xxxxxxxxxx.
Xxxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxx, xxxxxx Xxxx Xxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxxxxx. Xxxx xxxxxxx xx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxx. Xxxxx Xxxxxxxxx xxxxxxx xx xxx Xxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxx xx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx x xxx Xxxxxxxxx x.xxx XXX xxxxxxxxx xxxxxxxx.

11. Freibetrag auch für eine Nebentätigkeit im Ausland

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, x. X. xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx x.xx., xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxx. xxx XXX.

XXXXXXX: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx XXxXxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx XXxXxxxx xxxxxxxxx xxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxx.

Xxxxxxxx xxx XxXXxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xx Xxxxx xxxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxx xxxx xxxxx Xxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxx xx, xxx xxx xxxxx Xxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxx xxx.

XXXXXXX: Xxx XX xXxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxx, Xxxxx, Xxxxxxxxxxx, xxxxxxxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxx, Xxxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx, xxxx x.x.xxxx xxxx Xxxxxxxx.
Xxx XXX xXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx.

Übungsleiterfreibetrag auch für eine Tätigkeit in der Schweiz

Xxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx x.xxx XXX xxxx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxxxxxxxx xxxx, x.X. xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx XxxxxxXXxXxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxx.

Xxxx Xxxxxxxxxx xxx XxXX xxxxxx xxx xxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxx xx Xxxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx XX xxx. xxx XXX xxxxxxxxx xxxxxx xxxxx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX.

12. Übungsleiter- und Ehrenamtsfreibetrag als Einkommen anrechenbar?

Xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx xxx

• xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx x Xx. xx XXxXx,
• Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxx x Xx. xxx XXxXx,
• Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx x Xx. xxx XXxXx,
• Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xxxxxxxxxx x.xxx XXX xxxx xxxx: x.xxx XXXx xx x Xx. xx XXxX x.X.x. X x.xx Xxx. x XXxXx.

Anrechnung auf Arbeitslosengeld II

Xxx Xxxxx xxx, xx xxx x.x. Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxx, x.x. xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx xxx xxx Xxx. x Xxxx x XXX XX xxx xx xx Xxx. x Xxxx x XXX XXX, xxxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx"x. Xx xx xxx x.x.xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxx xxxxxx xxx, xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx.

• Xxxxxxxx Xxx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xx x Xx. xx, xx, xxx xxxx xxx XXxX xx. X. xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxxx xx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxx xxx XXX x xxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxx xxx XXX xxxx xxxx: xxx XXXx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.
• Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxxxxxx, xx Xxxxx xxx Xxxxxxxxxx xxxxx xxxx xx xxx Xxx. x Xxxx x xx xxxxxxxxxxxxx xxxx, xxxx xxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxx xxxxxxxx xxxxxx.

Anrechnung auf Arbeitslosengeld I

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx X xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xXXxXX xxx.xxx.

Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxx xx xxx XXX XXX xxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx.

Anrechnung bei Asylbewerbern

Xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx x xxx Xxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxx xxxxx x xxxx Xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx x xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx x xx. XxxxxXX xxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxx xxxxx xx Xxxxxxxx, xx xxx xxxxxxxx XxxxxXX x xxxxxx xxx XXX XX xxx XXX XXX x xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx.

Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx x xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx, xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XxxxxxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxx.

Anrechnung auf weitere Sozialleistungen

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• Xxx Xxxxxxxx xxxxxx xxx x.x. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xx XxXXx.
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13. Verbessertes Haftungsprivileg für Vereinsvorstände und Mitglieder

Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxx xxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxx xxx XXX xx Xxxx xxxxxxxx, xxxxxxx xxxx Xxxxxxxx, xxx xxx xx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx xxx XXX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx" xxx xx.x.xxxxx.

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• Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xxxx, x.x. xxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx xxxx xxx xx xxxxxxxxxxxxxx, xxx Xxxxxx xxxx xxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxx xx xxxxxx.
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