Ehrenamtliche Tätigkeit im öffentlichen Bereich

1. Aufwandsentschädigungen mit Steuerfreibetrag

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a) Bedingungen für die Steuervergünstigung

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b) Begünstigte Personen

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c) Aufwendungen im Zusammenhang mit der Tätigkeit

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d) Weitere Regelungen

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2. Wenn die Aufwandsentschädigung höher ist als der Steuerfreibetrag

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3. Aufwandsentschädigungen in unterschiedlicher Höhe

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Und was gilt bei der Sozialversicherung?

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4. Aufwandsentschädigung und Sozialversicherung

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5. Aufwandsentschädigung und Umsatzsteuer

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AKTUELL: Tätigeit in Aufsichtsgremien

Xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxx Xxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx xxxxxx xxxx "xxx" Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx Xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxx: Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx. Xxxx xx xxx xx xxxxxxx xxx Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx x xxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx.

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6. Zusätzlicher Steuervorteil nach § 3 Nr. 26 EStG

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7. Ehrenamtliche Tätigkeit im Bereich der Sozialversicherungsträger

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXX XXx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx, Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxx xxx xx.xx.xxxx, XX xxxxX xxxxxxxxx.

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Xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx:

Für bare Auslagen, Verdienstausfall sowie Pauschbeträge für Zeitaufwand werden einzelne (Teil-) Entschädigungen gewährt

Xxxx Xxxxxxxxxx xxx Xxxxx xxxxx xXxxxxxXxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx X x.xx Xxx. x Xxxx x XXxXx xxx xxxxx xxxxxxxxx. Xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXxxxxxXxxxxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx Xxxx x XXxX x.X.x. X x.xx Xxx. x XXxX xxxxxxxx xxxx.

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Für bare Auslagen, VerdienstausfalI sowie Pauschbeträge für Zeitaufwand wird eine einheitliche Entschädigung gewährt

Xxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxx, Xxxxxxx, Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx, xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

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8. Ehrenamtliche Tätigkeit als Versichertenälteste der Rentenversicherung

Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXX XX xxxxxxxx. Xxxxxx x xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xXxxxxxxxxx xxx. xxxxxx xxxxxx Xxxxxxx, Xxxxxx x xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx x xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxx Xxxxx xxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx. Xxxxxxx xxxx xxx XXX XxxxxxxxxxXxxxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxx.

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9. Ehrenamtliche Tätigkeit in Berufs- und Standesorganisationen

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10. Ehrenamtliche Tätigkeit als Schiedsmann oder Schiedsfrau

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11. Ehrenamtliche Tätigkeit als Schöffe

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12. Ehrenamtliche Tätigkeit als Interviewer

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13. Ehrenamtliche Tätigkeit als freiwilliger Polizeihelfer

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14. Ehrenamtliche Tätigkeit im Allgemeinen Studierendenauschuss (AStA)

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