Viele Bürger üben in ihrer Gemeinde eine ehrenamtliche Tätigkeit im Gemeinderat, Stadtrat, Kreistag oder als Bürgermeister aus und erhalten dafür Aufwandsentschädigungen und Sitzungsgelder. Hier erfahren Sie, ob und wie solche Zahlungen steuerrelevant sind.

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1. Ehrenamtliche Tätigkeit im Gemeinde- oder Stadtrat

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Reisekostenerstattung

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Erhöhte Steuerfreibeträge für Vorsitzende und Stellvertreter

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Abschluss einer Unfallversicherung

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Steuerliche Wirkung der Aufwandsentschädigungen

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Was Sie beim Einzelnachweis beachten müssen

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Privatnutzung von PC und Tablet: Steuerfrei jetzt auch bei Mandatsträgern

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2. Ehrenamtliche Tätigkeit im Kreistag

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3. Ehrenamtliche Tätigkeit in Verwaltungsgemeinschaften

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4. Ehrenamtliche Tätigkeit in mehreren kommunalen Volksvertretungen

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5. Ehrenamtliche Tätigkeit als sachkundiger Bürger

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6. Ehrenamtliche Tätigkeit als Bürgermeister

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Sind ehrenamtlich tätige Bürgermeister und Amtsvorsteher sozialversicherungspflichtig?

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7. Gemeinderäte, die zum 1. Stellvertreter des Bürgermeisters bestellt sind

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8. Hauptamtliche Ortsvorsteher

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9. Landräte, hauptamtliche Bürgermeister und Erste Beigeordnete

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10. Aufwandsentschädigung aus einem Ehrenamt als Hinzuverdienst

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