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Abgeordnetenbezüge

 

Dieser Text bezieht sich auf die Steuererklärung 2018. Die Version die für die Steuererklärung 2024 finden Sie unter:
(2024): Abgeordnetenbezüge

Wo werden Aufwandsentschädigungen von Gemeinderäten eingetragen?

Die Aufwandsentschädigungen von Gemeinderäten erfassen Sie bei den Einkünften aus nichtselbständiger Arbeit im Bereich "Weitere Einnahmen > Steuerfreie Aufwandsentschädigungen".
Aufwandsentschädigungen aus einer Bundes- oder Landeskasse, die in einem Bundes- oder Landesgesetz oder in einer Rechtsverordnung festgelegt und als Aufwandsentschädigung im Haushaltsplan ausgewiesen sind, sind stets in voller Höhe steuerfrei (§ 3 Nr. 12 Satz 1 EStG).

Hingegen sind Aufwandsentschädigungen aus öffentlichen Kassen, die für öffentliche Dienste gezahlt werden, bis zu 200 Euro monatlich steuerfrei (§ 3 Nr. 12 Satz 2 EStG).Bei einer ehrenamtlichen nebenberuflichen Tätigkeit für eine gemeinnützige Körperschaft bleiben nach § 3 Nr. 26a EStG jährlich 720 Euro der Einnahmen steuerfrei, wenn Sie keine höheren Ausgaben nachweisen.

(2018): Wo werden Aufwandsentschädigungen von Gemeinderäten eingetragen?

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pension payments contained therein

Enter here the amount of pension payments received by you as a member of parliament.

In addition to the pension allowance, a supplement to the pension allowance is also granted for pension payments. In addition, a flat-rate allowance for income-related expenses of more than 102 Euro is applied unless you can claim higher income-related expenses.

The calendar year in which the pension payments started

Enter here the calendar year (format YYYY) in which you first received pension payments.

If the year of the first reference is before 2005, the calculation of the pension allowance and the supplement to the pension allowance shall always be based on 2005 as the decisive year.

Assessment basis for the pension allowance

Specify the assessment basis for calculating the pension allowance.

One-time pension payments in special cases, such as death benefits or capital settlements, must be entered separately.

In case of payment during the year: first month for which pension was paid

State the time period in 2018 during which you received benefits for the first time.

If you received benefits for the whole year 2018, you do not need to enter a time period.

The pension allowance is reduced by one-twelfth for each month in 2018 for which you have not received a pension. As a rule, a reduction is only to be taken into account for the year of the first payment or in the event of death.

In case of payment during the year: last month for which pension was paid

State the time period in 2018 during which you received benefits for the first time.

If you received benefits for the whole year 2018, you do not need to enter a time period.

The pension allowance is reduced by one-twelfth for each month in 2018 for which you have not received a pension. As a rule, a reduction is only to be taken into account for the year of the first payment or in the event of death.

Death benefit, capital payments / severance payments and subsequent payments of pensions

Specify the amount of the pension in special cases for the calculation of the pension allowance. A pension payment in special cases is, for example, a death benefit or a one-time capital settlement.

Taxable income without remuneration for several years

Enter here the remuneration you received as a deputy.