Für Nebentätigkeiten als Übungsleiter, Ausbilder, Erzieher, Betreuer, Pfleger und Künstler bleiben Vergütungen bis zum so genannten Übungsleiterfreibetrag steuer- und sozialversicherungsfrei (§ 3 Nr. 26 EStG). Dieser ist zum 1. Januar 2021 von bislang 2.400 EUR auf 3.000 angehoben worden. Nachfolgend erfahren Sie konkret, welche Tätigkeiten begünstigt sind und welche Bedingungen für die Steuervergünstigung gelten.

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1. Nebenberufliche Tätigkeit als Übungsleiter, Ausbilder, Erzieher u. Ä.

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a) Wer oder was ist begünstigt?

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b) Wer oder was ist nicht begünstigt?

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c) Übungsleiterfreibetrag auch für eine Nebentätigkeit im EU-Ausland

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d) Übungsleiterfreibetrag auch für eine Nebentätigkeit in der Schweiz?

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e) Offener Ganztag: Zusätzliche Tätigkeiten am Nachmittag steuerlich begünstigt

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2. Nebenberufliche Tätigkeit als Betreuer

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b) Wer oder was ist nicht begünstigt?

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3. Nebenberufliche Pflegetätigkeit

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a) Wer oder was ist begünstigt?

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b) Wer oder was ist nicht begünstigt?

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4. Künstlerische Nebentätigkeit

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a) Wer oder was ist begünstigt?

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Organist und Chorleiter: Selbstständige oder nichtselbstständige Tätigkeit?

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b) Wer oder was ist nicht begünstigt?

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5. AKTUELL: Steuerliche Erleichterungen für freiwillige Helfer in Impfzentren und Testzentren

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