Nebentätigkeit: Vergütungen an Schiedsrichter

1. Einige Bemerkungen vorab

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2. Vergütungen als sonstige Einkünfte steuerpflichtig

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Steuervergünstigung durch den Härteausgleich

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Wenn einmal die Ausgaben höher als die Einnahmen sind

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Wenn die Ausgaben dauerhaft höher als die Einnahmen sind

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Schiedsrichter anderer Sportarten

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3. Kommt der Ehrenamtsfreibetrag zur Anwendung?

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4. Kommt der Übungsleiterfreibetrag zur Anwendung?

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Petition für steuerliche Gleichstellung von Schiedsrichtern mit Übungsleitern

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5. Schiedsrichter im internationalen Einsatz

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Fallgruppe 1: FIFA- und UEFA-Wettbewerbe

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Fallgruppe 2: Meisterschaftsspiele in einem anderen Verband oder Freundschaftsspiele

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6. Schiedsrichter mit Werbetätigkeit

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7. Kommt die Umsatzsteuer in Betracht?

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8. Gewerbliche Einkünfte auch gewerbesteuerpflichtig?

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