Beratenden Tätigkeiten sind nicht nach § 3 Nr. 26 EStG (Übungsleiterfreibetrag) begünstigt. Das entschied das Finanzgerichts (FG) Berlin-Brandenburg im Fall einer ehrenamtlichen Versichertenberaterin der Deutschen Rentenversicherung.
Nach Auffassung des FG fehlt es hier an der pädagogischen Ausrichtung der Tätigkeit. Kennzeichnend für pädagogische Tätigkeiten ist, dass sie eine umfassende Persönlichkeitsentwicklung beabsichtigen, oder dass sie in einen strukturierten Ausbildungsgang eingebettet sind. Das ist hier nicht der Fall. Zwar dient die Tätigkeit als Versichertenberaterin auch der Informationsvermittlung, dabei ist aber weder eine umfassende Persönlichkeitsentwicklung beabsichtigt, noch ist sie in einen strukturierten Ausbildungsgang eingebettet. Der Schwerpunkt der Tätigkeit der Versichertenberaterin liegt in einer im weitesten Sinne beratenden Tätigkeit für rechtliche und finanzielle Interessen der Versicherten. Das ist eine rechts- und wirtschaftsberatende und keine pädagogischen Tätigkeiten.
Finanzgericht Berlin-Brandenburg, Urteil vom 1.07.2015, 7 K 7230/13
(aus Vereinsknowhow.de – Vereinsinfobrief Nr. 304 – Ausgabe 12/2015 – 2.10.2015)
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