Tax in view: what advisors need to know in Wegs!
Tax in view: what advisors need to know in Wegs!
In apartment owners' communities (WEGS), the owners often take the role of the administrative advisory board. This volunteering has numerous tasks that include the settlement of community costs, advice on administrative issues and communication between owners and administrators. According to Weser Kurier, the advisory boards usually do not receive any remuneration for their work, which does not mean that have to do without replacement services.
In practice, there are various approaches to compensate for the administrative advisory boards. Many paths pay flat rate or specific expense allowances that cover costs for postage, trips or phone calls. Such reimbursements are tax -free, whereas general payments without individual evidence represent taxable income that must be specified in the tax return as other income. A exemption limit of 256 euros per year applies, under which income remain tax -free, unless they can be assigned to a type of income.
allowance and their regulations
The conditions and framework conditions for granting expense allowances are clearly defined. According to the regulations of the matera articles may work free of charge, but are entitled to replace your expenses. The advisory boards can claim expenses, such as travel expenses and specialist literature, either according to actual effort or through a flat -rate compensation. The Munich District Court evaluated an appropriate flat -rate allowance with 100 euros per year and person.
It is important to note that no legal standard defines the exact amounts for allowances; Rather, these can be agreed by resolutions in the owners' meeting or circulation resolutions. In addition, the administrative advisory board is entitled to apply for expenses replacement in accordance with the provisions of the BGB, while regular work on the advisory board regularly forms the basis for its claim to reimbursement.
remuneration and tax aspects
The tax aspects of the advisory board remuneration are also significant. A definition of remuneration can be made by corresponding resolutions of the owner community, especially if the scope of work goes beyond the usual level or special services are provided. Any type of remuneration must be taxed, while the expenses replacement for specifically proven costs is not subject to tax liability. Therefore, administrative advisory boards should keep all relevant evidence carefully.
In smaller apartment owners' communities, it is also common for owners to do community work on their own or are involved in a fee. This includes, for example, garden maintenance or repair work. Such free activities are unproblematic under tax law, while work that is carried out against a fee may be subject to social security contributions, especially if external mini -jobbers are employed. As further explained, fibucom , these mini jobbers must also be registered in the statutory accident insurance, which brings additional costs.
In summary, it can be stated that the role of the administrative advisory board in apartment owner communities is of considerable importance, both for the organization of the community and with regard to the financial aspects that are inevitably connected to this activity.| Details | |
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| Ort | München, Deutschland |
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