Dieser Beitrag ist auch verfügbar auf: English German

[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Neue Rechtsprechung zur Berücksichtigung von Verlusten aus Übungsleitertätigkeit bestätigt.” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]

Tax and social security free up to the amount of 2,400 euros per year.

Income or reimbursement of expenses in connection with a part-time activity as an exercise instructor, trainer, educator or supervisor in the service of or on behalf of associations, schools, non-profit corporations, public institutions or similar are tax-privileged: Corresponding income remains tax- and social security-free up to the amount of 2,400 euros per year.

Operating expenses or income-related expenses.

If expenses (business expenses or income-related expenses) are incurred in connection with the exercise leader activity, the question arises as to what extent these can be taken into account for tax purposes. In the opinion of the tax authorities, a deduction as operating expenses or income-related expenses can only be considered if both the income and the expenses exceed the exercise leader allowance.

Part-time activity as an exercise instructor.

The Federal Fiscal Court has now confirmed its current case law and ruled that “losses” from a part-time activity as an exercise leader can also be taken into account for tax purposes if the income does not exceed the exercise leader allowance of 2,400 euros per year.

According to the court

If the expenses were not taken into account, the tax advantage intended by the legislator for part-time exercise leaders would turn into a tax disadvantage. Therefore, even in these cases, the excess expenses (in the example 600 euros, see in Infobrief 07/2019) can be claimed for tax purposes and offset as a loss against other income.

However, losses cannot be taken into account if no profits are expected in the long term.

(For further comments, information and examples, please refer to our information letter 07/2019).

[vc_masonry_media_grid grid_id=”vc_gid:1562671986847-a69af5ab-143f-1″ include=”6226,6225,6224″][vc_message]

A) Newsletter order

Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address…

B) Subscribe to information letter

Convenient by e-mail. To subscribe, simply enter your email address and you will be sent the latest version of our information letter.
Your advantage when registering: You will always receive this up to date at the beginning of each month.

C) Subscribe to blog via email

Enter your email address to subscribe to this blog and receive notifications of new posts via email.

[/vc_message][ultimate_spacer height=”50″]

Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann Walczak & Partner Tax Consultant and Lawyer – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21