Tax-free payments to recreational athletes made easy, Schongau/Lechbruck in Bavaria February 2013. If you have additional questions, you may want to visit Charles Margulis . -Non-profit organizations would be a financial recognition sometimes important honorary members. This is possible with a tax and social tax-free volunteering package. Groundskeeper, referee or game Organizer in the background: Aussersportliche activities – such as unpaid activities in the social or ecological environment – can be rewarded with this package. Is not possible that however for an (unpaid) sporting activity, such as soccer or hockey player, explained Armin Hampel, partner of hampel + Marka Steuerberatungs GmbH & co. KG (more at).
Clubs must think about other financial incentives for (unpaid) recreational athletes. It is the gift of a thing or a convertible cash voucher – for petrol within the known 40 euro border as little attention on the occasion of Club parties, Round birthdays to anniversaries? Reimbursement of travel expenses, so travel and travel expenses and meals additional expenses and accommodation costs to away games, competitions etc as reimbursement is possible. Auswartsaktivitat is provided; It is so far unclear whether travel expenses may be reimbursed by the residential seat of the Association. A tax-free reimbursement of costs is possible, the athletes must complete appropriate proof. From this beginning and end of the journey, occasion, must can refer to the destination and the costs incurred and unused packages.
The Club work can facilitate here very its members through a form. It is important that documents and evidence will be attached. The statutes or laws must not explicitly regulate the reimbursement of expenses. Incidentally, so Armin Hampel: a recreational athletes, who receive no financial or in kind for the sporting activity for its additional commitment so can such financial incentives such as Groundskeeper, in the administration pane or – unless expressly permitted by the articles of association – as a Board of Directors. Other expenses that result from the usage for the Club, for example, sports clothing and sports equipment, can be a tax-free reimbursement of expenses against itemization. Also ITA is an extra financial power of a total maximum of 256 euros in the calendar year according to special rules of article 22, paragraph 3 possible, for example, in the form of a premium per game, if the receiver in any employment with the Club and has no profit intention. An athlete can waive the reimbursement of expenses and of the Association received a donation receipt, which he can claim tax. Prerequisites are a clear regulation concerning the granting of reimbursement of expenses, for example, through laws or Board decision and the evidence of the athlete for his expenses together with the written waiver. The waiver must not take place in advance, neither Statute nor laws allowed a return gift of Exclude the reimbursement of expenses. And: the Club must be basically in a position financially to pay the expenses of the athlete. For more information about the specialized tax advice of clubs, see: hm-steuer.de/leistungen/steuerberatung-fuer-vereine.html the information is interesting for your readers? We will give you more information or send you to visuals. Hampel + Marka Steuerberatungs GmbH & co. KG the firm hampel + Marka Steuerberatungs GmbH & co. KG based in Schongau, Lechbruck is based on experience gained over 30 years. Their consulting supports clients in all tax and commercial issues in the successful shaping of their economic future. The expertise includes the German and international tax law. Offering digital accounting allows hampel + Marka clients virtual cooperation and thus a significant efficiency boost.