Nebentätigkeiten, mit denen Sie auf Dauer Verluste einfahren, möchte das Finanzamt als "Liebhaberei" werten und deshalb steuerlich am liebsten nicht berücksichtigen. Doch in bestimmten Fällen können Sie die Aufwendungen als Werbungskosten bei Ihrem Hauptberuf absetzen.

1. Unentgeltliche Nebentätigkeit

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    Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx.

2. Entgeltliche Nebentätigkeit

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Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx "Xxxxxxxxxxx" xxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxxxx xx Xxxxxxxx, "xxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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Wie vermischte Aufwendungen bei Verquickung aufzuteilen sind

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3. Entgeltliche Nebentätigkeit für den Arbeitgeber der Haupttätigkeit

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Sozialversicherung

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