Nebentätigkeiten: Betreuerfreibetrag nach § 3 Nr. 26b EStG

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1. Steuerliche Behandlung bis 2010: Vollständige Steuerfreiheit

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2. Steuerliche Behandlung seit 2011: Betreuerfreibetrag

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Besteuerung

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Umsatzsteuer

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Zum Hintergrund der Steuervergünstigung

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3. Gesetzliche Grundlage

§ 3 EStG - Steuerfreie Einnahmen

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