Spenden: Vergütungsspenden

Viele Menschen engagieren sich ehrenamtlich in Vereinen und Verbänden, in Organisationen und Kirchen. Das gilt für Vorstandsmitglieder, Vereinsmitglieder, Förderer, freie Mitarbeiter und sonstige Dienstleister. Doch im Gegensatz zu Geld- und Sachspenden gibt es für die persönliche Arbeitsleistung nicht ohne weiteres eine Steuervergünstigung. Doch unter ganz bestimmten Voraussetzungen kann eine Vergütungs- bzw. Rückspende in Betracht kommen.

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1. Wann kann die Arbeitsleistung doch eine Spende sein?

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Erforderlich ist ein Vergütungsanspruch

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Sie müssen auf den Vergütungsanspruch verzichten

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2. Allgemeiner Aufwandsersatzanspruch nach BGB ausreichend?

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3. Die steuerliche Auswirkung beim Spender

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Falls die Arbeitsleistung als nichtselbstständige Arbeit gilt

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Falls die Arbeitsleistung als selbstständige Arbeit oder Gewerbebetrieb gilt

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4. Wann kommen Vergütungsspenden in Betracht?

a) Tätigkeit als Trainer, Dirigent, Chorleiter u. Ä.

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b) Aushilfen bei einem Vereinsfest

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Aushilfslohn als Betriebsausgabe des wirtschaftlichen GeschäftsbetriebsVereinsfest?

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c) Verzicht auf Arbeitslohn

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5. Das BMF-Schreiben vom 25.11.2014

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