Der Fiskus honoriert ehrenamtliches Engagement - ganz besonders im öffentlichen Bereich. Dort werden häufig Aufwandsentschädigungen gezahlt, die zu einem bestimmten Teil steuerfrei sind. Hier erfahren Sie interessante Einzelheiten.

1. Aufwandsentschädigungen mit Steuerfreibetrag

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a) Bedingungen für die Steuervergünstigung

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b) Begünstigte Personen

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c) Aufwendungen im Zusammenhang mit der Tätigkeit

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d) Weitere Regelungen

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2. Wenn die Aufwandsentschädigung höher ist als der Steuerfreibetrag

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3. Aufwandsentschädigungen in unterschiedlicher Höhe

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Und was gilt bei der Sozialversicherung?

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4. Aufwandsentschädigung und Sozialversicherung

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5. Aufwandsentschädigung und Umsatzsteuer

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AKTUELL: Tätigeit in Aufsichtsgremien

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6. Zusätzlicher Steuervorteil nach § 3 Nr. 26 EStG

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7. Ehrenamtliche Tätigkeit im Bereich der Sozialversicherungsträger

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXX XXx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx, Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxx xxx xx.xx.xxxx, XX xxxxX xxxxxxxxx.

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Xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx:

Für bare Auslagen, Verdienstausfall sowie Pauschbeträge für Zeitaufwand werden einzelne (Teil-) Entschädigungen gewährt

Xxxx Xxxxxxxxxx xxx Xxxxx xxxxx xXxxxxxXxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx X x.xx Xxx. x Xxxx x XXxXx xxx xxxxx xxxxxxxxx. Xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXxxxxxXxxxxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx Xxxx x XXxX x.X.x. X x.xx Xxx. x XXxX xxxxxxxx xxxx.

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Für bare Auslagen, VerdienstausfalI sowie Pauschbeträge für Zeitaufwand wird eine einheitliche Entschädigung gewährt

Xxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxx, Xxxxxxx, Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx, xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

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8. Ehrenamtliche Tätigkeit als Versichertenälteste der Rentenversicherung

Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXX XX xxxxxxxx. Xxxxxx x xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xXxxxxxxxxx xxx. xxxxxx xxxxxx Xxxxxxx, Xxxxxx x xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx x xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxx Xxxxx xxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx. Xxxxxxx xxxx xxx XXX XxxxxxxxxxXxxxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxx.

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9. Ehrenamtliche Tätigkeit in Berufs- und Standesorganisationen

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10. Ehrenamtliche Tätigkeit als Schiedsmann oder Schiedsfrau

Xxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxx xxx xx XXX xx Xxxxxxxxx x XXX, xxxxxxxxxxx xxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxx xxx Xxxxxxxxxx xxx.

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11. Ehrenamtliche Tätigkeit als Schöffe

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Xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxxxx xxxxxxxx, xx xxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxx xxxxxxxx xxx xx XXX xXxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xx.x.xxxx, xx XX xxxxxxx.xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xx XXX xxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx. Xxxxx xxx xxx xxx xx xx Xxx. x Xxxx x XXXX xxxxxxxx xxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxxxxxxxx xxxxx. Xxxxx xxx xxxxxxxxxxx, xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx, xx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx, xx xx Xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx:

  • Xxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xx XXXXx xxxx xxxx xxx xxxxx xxxxxxxxx, xx xxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx xx xx Xx. xx XXxX xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxx xx xx Xx. x XXxX xxxxxxx xxxxxx.
  • Xxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xx XXXXx xxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" x xxx xxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" x xxxxxxx xx xx Xx. xx XXxX xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.
  • Xxx Xxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxx x XXXXx xxxxxxx xxxxxxxxxx xxxxxxxx xx x Xx. xx Xxxx x XXxXx.
  • Xxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx x.X.x. x.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxx x.X.x. xxx XXX xxxxxxxxxxx xxxxxxxx xx x Xx. xx xxx xxx XXxXx.

Xxx xxxx xxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xx xxx XXX xxxxxxxxx xxxxxxxxxx xxxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxx x Xx. xx Xxxx x XXxXx. Xx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxx Xxx xxxxx xxx Xxxxxxxxxx xxxx xx xxx xxxxxx Xxxxxx xxxxx xxx. Xxx XX Xxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx XXXX xxxxx xxxxxxxxx xxxxx xXX Xxxxxx xxx x.xx.xxxx, XX xxxxxxx.

XXXXXXX: Xxx xxx xxxxxxxxxxxx XXXxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xx. xx.xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx.

12. Ehrenamtliche Tätigkeit als Interviewer

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx x.x.xxxx xxxxx xx Xxxxx xxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx, xx xxx xxxxxx, xxx xxx xxx xxxx, xxxxx xxx xxxxxx, xxxxx xxx xxx Xxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx XXxXxxxxxxxxx xxxx. Xxx Xxxxxx xxxxx xxxxxxx xxxxxx xxxxx "Xxxxxxxxxxxxx", xxxxxxx Xxxxxx xxxx. Xxx xxxx xxxx Xxxxxxx xxxxxx xxxxxxxxxxx xxxxxxx, xxx Xxxx xxx Xxxxx xxxxx xxx xxxxxxx Xxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxx xxx x.x.xxxxx.

Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxxxxx xxx XXX Xxxxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxx Xxxx xx xxxxxx Xxxxxx xxxxxxxxxx, xxxxxxx xxx xxx xx xxx XXX xxxxxxxxx xxxx xxxx: xxx XXXx xx x Xx. xx Xxxx x XXxX x.X.x. X x.xx XXxXx.
  • Xxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx xx xx Xx. x XXxXx. Xxxxxxxxx xxx xxx Xxxxxx xx xxx "Xxxxxx XX" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxx. x.xxx XXXx xxxxxxx xx x Xx. xx XXxXx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxxx: xxx XXXx xxxxxxx xx x Xx. xxx XXxXx xxxxx xxxxxxxxx.

Xxx xx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx XXX xxxxx xxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxx xx xxxxxx Xxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxxxxxxx xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx Xxxxx x.

XXXXXXXXX: Xxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxxxxx xxxx xx x Xx. xx Xxxx x XXxX.

13. Ehrenamtliche Tätigkeit als freiwilliger Polizeihelfer

Xxxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx. Xxxxxxxxx xxx xxx Xxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx Xxxxxxxxxx xXxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxXXXXx xxx xx.x.xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx XxxxxxxxxxxxxXxxxxxxXxxxxxxx xXXXXXXXx xxx xx.x.xxxx, xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxx xXXXXxXXXx xxx xx.x.xxxx.

Xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx

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Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx, xxx xxxx xxx xxx Xxxx Xxxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxx. Xx xxx xxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx xx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x Xxxx xxxxxxxx.

Xxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxx XXX Xxxxxxxxx xXxxxxxxxxx xxx x.x.xxxx, X xxxx X x xx x Xx xxxx:

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx xxxxx Xxxxxxx, xxxxxxxxxx xxx XXX xxxx xxxx: xxx XXXx xxxxxxxxx xxxxxxxx xx x Xx. xx Xxxx x XXxX x.X.x. X x.xx Xxx. x Xxxx x Xx. x XXxXx.

14. Ehrenamtliche Tätigkeit im Allgemeinen Studierendenauschuss (AStA)

Xx XxxxxxXxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xXxxxxxx x xxx XxxxXxxxX xxx xx xx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxx x XXXx. Xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxx xx xxxxxxx xxx xxx Xxx. x Xxxx x XXXx.

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xXxxXxx. XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, xxX xxxxxxxx.

  • Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
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  • Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxxx xxxxxxxx, Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xx xxx XXX xxxx xxxx: xxx XXXx xxxxxxxxxx xxxxxxxx xx x Xx. xx Xxxx x XXxXx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXxXx Xxxxxxxxxxxx xxxx. Xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxxxxxx. Xxx xxx xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxx xxx Xxxxxxx xxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx XXxXxXxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx XXxXxXxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx xx Xxxxx xxxxx xxxxx xxx XXX xxxxxxxxxxx, xxxx xxx XXxX xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx, xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx XXxXxXxxxxxxxxx xxxx xxxx, xxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xx.x.xxxx, XX X xxxxxx.

Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx: Xxxxxxxxx Xxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.

15. Ehrenamtliche Tätigkeit als Wahlhelfer

Xxx xxxxxxxxxxx Xxxxxx xxxxxx xx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxx. Xxx xxxxxx Xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx XxxxxxxxXxxxxx xXxxxxx xxx xx.x.xxxx, xxxX xxxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xx x Xx. xx Xxxx x XXxX xx Xxxxxxxxxx xxx X x.xx Xxx. x XXxX. Xxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxx XXX xxxxxxxxx xxx xxxxx, xxxxxxxxxx.

  • Xxxx xxx Xxxxxx xxx xxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx.
  • Xxxxxx xxxx xxxxxxx Xxxxxx xx xxxxxx Xxx xxxx xxxx Xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxx xxxxxxxxxxxxx, xxxx xxxx X x.xx Xxx. x Xxxx x XXxX xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx, xxxx xxx x.x. Xxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxx Xxxxxx xxxxxx, xxx xxx XXX xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx.

Xxx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxx.

  • Xxx Xxxxxxxx xxxxxxx xx xxxx xx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxx xxxxx xx xx Xxx. x Xx. x XXxXx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx xxxxxx.
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16. Steuerfreiheit für Tätigkeit als Aufsichtsrat einer kommunalen GmbH

Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx xx xxx XXX xx Xxxx xxxxxxxxxx. Xxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX. Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx XxxX xx xxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx XxxX, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxx. Xx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xxx XXX. Xxx Xxxxxxx xx xxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx XxxX. Xxx Xxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxx xxx XXX. Xxx Xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX, xxxx xxx Xxxxxxxxxx xxxx xx x Xx. xxx XXxX xx xxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxx xxx xxxx xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx. Xxx XXX xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx, xx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx.
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