Rottenburg · Vereine: Spenden und Sponsoring: Fallstricke im Steuerrecht
Rottenburg · VereineDie Rottenburger Wirtschaftsprüferin Marion Trieß über den Unterschied zwischen Spenden und Sponsoring.
Marion Trieß.
Auren'%3E%3Cpath d='M108 21.4997C108 16.3281 105.969 11.3684 102.355 7.71147C98.7411 4.05458 93.8393 2.00011 88.7281 2L21.2724 2C16.161 2 11.259 4.05446 7.64474 7.71142C4.03047 11.3684 2 16.3283 2 21.5C2 26.6717 4.03047 31.6316 7.64474 35.2886C11.259 38.9455 16.161 41 21.2724 41H88.7281C91.2589 41 93.765 40.4956 96.1033 39.5157C98.4415 38.5357 100.566 37.0993 102.356 35.2886C104.145 33.4778 105.565 31.3282 106.533 28.9623C107.502 26.5965 108 24.0605 108 21.4997Z' fill='white'/%3E%3Cpath d='M87.8743 40.6292H21.7319C16.72 40.6292 11.9135 38.6382 8.36953 35.0943C4.82561 31.5504 2.83465 26.7438 2.83465 21.7319C2.83465 16.72 4.82561 11.9135 8.36953 8.36953C11.9135 4.82561 16.72 2.83465 21.7319 2.83465H87.8743C92.8861 2.83465 97.6927 4.82561 101.237 8.36953C104.781 11.9135 106.772 16.72 106.772 21.7319C106.772 26.7438 104.781 31.5504 101.237 35.0943C97.6927 38.6382 92.8861 40.6292 87.8743 40.6292ZM87.8743 0H21.7319C15.9682 0 10.4407 2.28961 6.36513 6.36513C2.2896 10.4407 0 15.9682 0 21.7319C0 27.4956 2.2896 33.0232 6.36513 37.0987C10.4407 41.1742 15.9682 43.4638 21.7319 43.4638H87.8743C93.6379 43.4638 99.1655 41.1742 103.241 37.0987C107.317 33.0232 109.606 27.4956 109.606 21.7319C109.606 15.9682 107.317 10.4407 103.241 6.36513C99.1655 2.28961 93.6379 0 87.8743 0Z' fill='%2305A5C8'/%3E%3Cpath d='M90.0199 29.4532V23.8359H95.5878V19.6266H90.0199V14.0079H85.7292V19.6266H80.1599V23.8359H85.7292V29.4532H90.0199Z' fill='%2305A5C8'/%3E%3Cpath d='M73.0811 21.7038C73.1223 21.2542 73.0694 20.801 72.9257 20.3731C72.7819 19.9452 72.5506 19.5519 72.2463 19.2185C71.942 18.885 71.5716 18.6186 71.1586 18.4364C70.7456 18.2541 70.2991 18.16 69.8477 18.16C69.3963 18.16 68.9498 18.2541 68.5369 18.4364C68.1239 18.6186 67.7534 18.885 67.4491 19.2185C67.1449 19.5519 66.9135 19.9452 66.7698 20.3731C66.6261 20.801 66.5731 21.2542 66.6144 21.7038C66.5734 22.1532 66.6264 22.6062 66.7703 23.034C66.9141 23.4617 67.1455 23.8548 67.4497 24.1881C67.754 24.5214 68.1244 24.7876 68.5372 24.9697C68.9501 25.1519 69.3964 25.246 69.8477 25.246C70.299 25.246 70.7453 25.1519 71.1582 24.9697C71.5711 24.7876 71.9415 24.5214 72.2457 24.1881C72.55 23.8548 72.7814 23.4617 72.9252 23.034C73.069 22.6062 73.1221 22.1532 73.0811 21.7038ZM78.0477 21.6878C78.0477 26.2544 75.0397 29.8424 70.9971 29.8424C70.2025 29.875 69.4112 29.7228 68.6854 29.3977C67.9596 29.0727 67.3191 28.5836 66.8144 27.9691V33.8024H62.0024V13.9891H66.6611V15.6571C67.1579 14.9806 67.8129 14.4361 68.5687 14.0712C69.3246 13.7063 70.1583 13.5321 70.9971 13.5638C75.0397 13.5638 78.0477 17.1518 78.0477 21.6878ZM60.6136 13.9891L55.3977 29.4331H50.0123L47.0657 20.1918L44.1497 29.4331H38.7951L33.5644 13.9891H38.7017L41.6191 23.7971L44.6737 13.9891H49.503L52.5897 23.8438L55.5363 13.9891H60.6136ZM24.1645 18.4905C24.1645 19.1518 25.1605 19.3091 26.7031 19.5451L28.4938 19.8198C31.8644 20.3238 33.4684 21.8131 33.4684 24.4118C33.4684 27.7971 30.7711 29.8264 26.1778 29.8264C23.5089 29.9123 20.8583 29.3567 18.4485 28.2064L20.1991 24.5184C21.9401 25.45 23.8846 25.936 25.8591 25.9331C27.4178 25.9331 28.3578 25.4984 28.3578 24.8371C28.3578 24.2384 27.4138 24.0824 26.3058 23.9011C25.1978 23.7198 24.5498 23.6091 24.5498 23.6091C20.7378 22.9891 18.9952 21.5144 18.9952 18.7425C18.9952 15.4518 21.5151 13.5798 25.8031 13.5798C28.1291 13.5487 30.4365 13.9985 32.5804 14.9011L31.1831 18.5665C29.5378 17.8666 27.7821 17.4618 25.9965 17.3705C24.6791 17.3705 24.1645 17.9238 24.1645 18.4905Z' fill='black'/%3E%3C/g%3E%3Cdefs%3E%3CclipPath id='clip0_6_572'%3E%3Crect width='109.607' height='43.4638' fill='white'/%3E%3C/clipPath%3E%3C/defs%3E%3C/svg%3E%0A)
nur
1€
4 Wochen lang testen
(jederzeit kündbar)
Jetzt bestellen
Anschließend für 3,50 € / Woche
Noch unschlüssig? Weitere Angebote
Sie haben bereits ein Abo? Hier einloggen