Mandanten-Info Besteuerung von Tagesmüttern Die Besteuerung von selbstständigen Tagesmüttern Die Wahl zwischen hohem Aufzeichnungsaufwand und steuerlich teuren Pauschalen Mandanten-Info Die Besteuerung von selbstständigen Tagesmüttern Inhalt 1. Einleitung ................................................................................ 1 2. 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.DOHQGHUMDKU JDQ] RGHU ]XP ÙEHUZLHJHQGHQ7HLOGXUFK7UÁJHUGHUÓIIHQWOLFKHQ-XJHQGKLOIHRGHU YRQGXUFKGLH]XVWÁQGLJH-XJHQGEHKÓUGHDQHUNDQQWHQ7UÁJHUQGHU IUHLHQ -XJHQGKLOIH YRQ .LUFKHQ XQG 5HOLJLRQVJHPHLQVFKDIWHQ GHV ÓIIHQWOLFKHQ5HFKWVRGHUDPWOLFKDQHUNDQQWHQ9HUEÁQGHQGHUIUHLHQ :RKOIDKUWVSƃHJH86W'9YHUJÙWHWZXUGHQ 8 Die Besteuerung von selbstständigen Tagesmüttern Beispiel 5: (LQH7DJHVPXWWHUHU]LHOWHPLWLKUHU7ÁWLJNHLWLP-DKU}(LQQDKPHQL}+YRQ}(XUR'DYRQHQWƂHOHQDXI=DKOXQJHQGHV-XJHQGDPWHV}(XUR'LHJHVDPWHQ8PVÁW]HDXVGHU7ÁWLJNHLW GHU7DJHVPXWWHULP-DKU}VLQGVRPLWVWHXHUIUHLGDLP9RUMDKU GLH.RVWHQÙEHUZLHJHQGGXUFKGDV-XJHQGDPWYHUJÙWHWZXUGHQ RGHU ZHQQ GLH 7DJHVPXWWHU /HLVWXQJHQ GHU .LQGHUWDJHVSƃHJH HUEULQJWIÙUGLHVLHQDFK}$EV}6*%}9,,,YHUPLWWHOWZHUGHQNDQQ Beispiel 6: (LQH7DJHVPXWWHUHUKÁOWYRP-XJHQGDPWHLQH%HVWÁWLJXQJGDVVVLH IÙUGLH.LQGHUWDJHVSƃHJHYHUPLWWHOWZHUGHQNDQQ'LH8PVÁW]HVLQG QLFKWQXUEHL9HUPLWWOXQJGXUFKGDV-XJHQGDPWVRQGHUQDXFKVWHXHUIUHL ZHQQ GLH 7DJHVPXWWHU DXVVFKOLH¼OLFK /HLVWXQJHQ HUEULQJW GLH SULYDW QDFKJHIUDJW ZHUGHQ 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'TOKVVNWPIFGT'KPMØPHVG 3.1 )GYKPPGTOKVVNWPIPCEJ#DU'5V) 'DVHOEVWÁQGLJH7DJHVSƃHJHSHUVRQHQ(LQNÙQIWHQDFK}$EV} 1U} (6W* HU]LHOHQ VLQG VLH JUXQGVÁW]OLFK QLFKW EXFKIÙKUXQJVSƃLFKWLJ PÙVVHQ DOVR QLFKW ELODQ]LHUHQ KÓFKVWHQV IUHLZLOOLJ LVW DEHUQLFKW]XHPSIHKOHQVRQGHUQLKUHQ*HZLQQQDFK}$EV} (6W* PLWKLOIH HLQHU VRJ e(LQQDKPHQ¹EHUVFKXVV5HFKQXQJq NXU](¹5HUPLWWHOQZDVQLFKWVDQGHUHVEHGHXWHWDOVGLH%HWULHEVDXVJDEHQGHQ%HWULHEVHLQQDKPHQJHJHQÙEHU]XVWHOOHQ 'DEHLEOHLEHQJHPÁ¼}1U}(6W*GLHQDFK}$EV}6DW]} 1U}XQG6*%}9,,,YRP-XJHQGKLOIHWUÁJHU]XOHLVWHQGHQ(UVWDWWXQJHQGHU8QIDOO5HQWHQ.UDQNHQXQG3ƃHJHYHUVLFKHUXQJVEHLWUÁJHVWHXHUIUHL10 3.2 '5V) %HL GHU YRUVWHKHQGHQ *HZLQQHUPLWWOXQJ QDFK $EV (6W* (¹5JLOWGDVVRJe=XƃXVV$EƃXVV3ULQ]LSqGHV(6W*'LHVHV 3ULQ]LS EHGHXWHW GDVV *HOG HUVW GDQQ DOV %HWULHEVHLQQDKPHQ ]X EHUÙFNVLFKWLJHQLVWZHQQHVHLQJHJDQJHQLVWJOHLFKHVJLOWIÙUGHQ $EƃXVVDXVDXIGHU$XVJDEHQVHLWH*UXQGVÁW]OLFKZLUGGDV.DOHQGHUMDKUDOV:LUWVFKDIWVMDKUEHWUDFKWHW Beispiel: 7DJHVPXWWHU 2OJD )UHXQGOLFK VFKUHLEW LP 'H]HPEHU} HLQH 5HFKQXQJ ÙEHU } (XUR IÙU GLH %HWUHXXQJ GHV NOHLQHQ 0LFKDHO 6RQQHQVFKHLQIHUQHUHUKÁOWVLHHLQH5HFKQXQJÙEHU}(XURIÙU :HLKQDFKWVEDVWHOPDWHULDO 'LH 0XWWHU GHV NOHLQHQ 0LFKDHO ÙEHUZHLVW DP QXU } (XUR GHQ 5HVW LP -DQXDU} )UDX )UHXQGOLFK EH]DKOW GLH %DVWHOPDWHULDOUHFKQXQJHUVWLP-DQXDU} 10 %0)6FKUHLEHQYRP$=,9&6%6W%O,6} 11 Die Besteuerung von selbstständigen Tagesmüttern Lösung: :HJHQ GHU 5HJOXQJHQ LQ } (6W* PXVV )UDX )UHXQGOLFK LQ LKUHU*HZLQQHUPLWWOXQJIÙUQXUGLHHUKDOWHQHQ}(XURHUIDVVHQ GLH UHVWOLFKHQ } (XUR IÙU *HQDXVR GDUI VLH GLH EH]DKOWH (LQJDQJVUHFKQXQJ L} +} Y } (XUR HUVW LQ DOV %HWULHEVDXVJDEHQHUIDVVHQ 3.3 Zahlungsart (bar, Überweisung) 'D EHLP (PSIÁQJHU GHU 'LHQVWOHLVWXQJ GHU 7DJHVSƃHJHSHUVRQHQ tXQGGDPLWDXFKÙEOLFKHUZHLVHEHLP5HFKQXQJVHPSIÁQJHUtGLH .RVWHQ VWHXHUOLFK ]X EHUÙFNVLFKWLJHQ VLQG YJO .DSLWHO} DEHU QXU ZHQQ GLH 5HFKQXQJHQ EDUJHOGORV EH]DKOW ZHUGHQ VROOWH GLH 7DJHVPXWWHUGDYRQDEVHKHQVLFKEDUEH]DKOHQ]XODVVHQ'HU+LQZHLV DXI GLH VWHXHUOLFKH $E]XJVIÁKLJNHLW LP 5DKPHQ GHU XQWHQ GDUJHVWHOOWHQ 0ÓJOLFKNHLWHQ VWHOOW IÙU GLH 7DJHVPXWWHU ZRPÓJOLFK JOHLFKVDPHLQZHUEHZLUNVDPHV,QVWUXPHQWGDU 3.4 Betriebseinnahmen =X GHQ %HWULHEVHLQQDKPHQ ZÁUH DX¼HU GHU XQWHU .DSLWHO} GDUJHVWHOOWHQVWHXHUIUHLHQ9HUVLFKHUXQJVHUVWDWWXQJHQZHLWHUQLFKW YLHODXV]XIÙKUHQKÓFKVWHQVGDVVJHQHUHOO%HWULHEVHLQQDKPHQDOOH (LQQDKPHQ LQ *HOG RGHU *HOGHVZHUW GLH GHU VHOEVWÁQGLJHQ 7DJHVPXWWHU ]XƃLH¼HQ XQWHU %HDFKWXQJ GHU 9RUVFKULIWHQ GHV R} J }(6W*VLQG 12 Die Besteuerung von selbstständigen Tagesmüttern 3.5 Betriebsausgaben %]JOGHU%HWULHEVDXVJDEHQZÁUHHLQZHQLJPHKUDXV]XIÙKUHQGD HVKLHU%HUDWXQJVEHGDUIJLEW'HQQQHEHQGHP1DFKZHLVWDWVÁFKOLFKHU%HWULHEVDXVJDEHQLVWDOWHUQDWLYDXFKHLQHVRJe%HWULHEVDXVJDEHQSDXVFKDOHqPÓJOLFKGLHGDQQVÁPWOLFKHXQGÙEOLFKH.RVWHQ DEGHFNW ¹EOLFKH.RVWHQVLQGLQGLHVHP7ÁWLJNHLWVEHUHLFK 1DKUXQJVPLWWHO $XVVWDWWXQJVJHJHQVWÁQGH0RELOLDU 6SLHOXQG%DVWHOPDWHULDOLHQ )DFKOLWHUDWXU 0LHWXQG%HWULHEVNRVWHQGHU]XU.LQGHUEHWUHXXQJJHQXW]WHQ 5ÁXPHEHL(LJHQWXPDQWHLOLJH$ID 7HOHNRPPXQLNDWLRQVNRVWHQ)HVWWHOHIRQ0RELOWHOHIRQ,QWHUQHW :HEVLWHHWF 9HUVLFKHUXQJHQGLHLP=XVDPPHQKDQJPLWGHU7ÁWLJNHLW VWHKHQ%HUXIVKDIWSƃLFKW%HWULHEVXQIDOOYHUVLFKHUXQJHWF :HLWHUELOGXQJVNRVWHQ )DKUWNRVWHQ $XIZHQGXQJHQIÙUe$X¼HU+DXV(YHQWVq%HVXFKYRQ=RRV 7KHDWHUHWF %ÙUREHGDUI 5HFKWVXQG6WHXHUEHUDWXQJVNRVWHQ .RQWRIÙKUXQJVJHEÙKUHQ 5HSDUDWXUHQ 5HQRYLHUXQJVNRVWHQE]JOGHU]XU%HWUHXXQJJHQXW]WHQ 5ÁXPHXVZ 13 Die Besteuerung von selbstständigen Tagesmüttern :HQQPDQVLFKGLH$XI]HLFKQXQJHQHUVSDUHQZLOOZHQQPDQ]}% 1DKUXQJVPLWWHOHLQNDXIWPXVVPDQGLHMHQLJHQIÙUVLFKVHOEVWWUHQQHQRGHUGHUHQ$QWHLOVFKÁW]HQNDQQPDQHLQHPRQDWOLFKH3DXVFKDOHYRQ}(XURSURJDQ]WDJV}6WXQGHQSUR:RFKHEHWUHXWHP .LQGJHOWHQGPDFKHQ]HLWDQWHLOLJH.ÙU]XQJHQVLQGYRU]XQHKPHQ QDFK GHQ 9RUJDEHQ GHV %0)6FKUHLEHQV YRP 11 'DV %0)6FKUHLEHQHQWKÁOWDXFKZHLWHUJHKHQGH5HJHOXQJHQLQGLHVHP =XVDPPHQKDQJ 1XW]W GLH 7DJHVPXWWHU ÙEOLFKHUZHLVH HLQ JUÓ¼HUHV )DKU]HXJ XP GLH EHWUHXWHQ .LQGHU YRQ ]X +DXVH DE]XKROHQ VLH LQ GLH 6FKXOH 0XVLN XQG 6SRUWXQWHUULFKW HWF ]X EULQJHQ RGHU PLW LKQHQ $XVƃÙJH]XPDFKHQVRKDWVLHIÙUGDVLQGHU5HJHOPLWHLQHPKRKHQ %UXWWROLVWHQSUHLV YHUEXQGHQH )DKU]HXJ QDFK GHU VRJ e(LQ3UR]HQW5HJHOq]XYHUVWHXHUQZHQQVLHNHLQYRP)LQDQ]DPWDXFKDQ]XHUNHQQHQGHV )DKUWHQEXFK IÙKUHQ ZLOO ZDV YRUOLHJHQG ÁX¼HUVW DUEHLWVLQWHQVLYÁKQOLFKZLHEHLP+DXVDU]WLVW'DV)LQDQ]DPWJHKW EHLGHP3HUVRQHQNUHLVGHUVHOEVWÁQGLJHQ%HWUHXXQJVSHUVRQHQXQZLGHUOHJEDUYRQHLQHUSULYDWHQ0LWEHQXW]XQJGHV)LUPHQIDKU]HXJV DXV'LHEHWULHEOLFKHQ)DKUWNRVWHQVLQGPLWGHUR}J%HWULHEVNRVWHQSDXVFKDOHHEHQIDOOVDEJHJROWHQ Beispiel: &OHPHQWLQH)UÓKOLFKKDWDOV*HVFKÁIWVIDKU]HXJHLQHQ9:0XOWLYDQ %UXWWROLVWHQSUHLV}(XURGHQVLHIÙU}(XURJHNDXIWKDW %HUXƃLFKIÁKUWVLHGDPLW}NPLP-DKU'LHMÁKUOLFKHQ*HVDPWNRVWHQ.UDIWVWRIIH9HUVLFKHUXQJ6WHXHU3DUNJHEÙKUHQ$EVFKUHLEXQJHWFEHODXIHQVLFKDXI}(XURGLHPLWGHU3DXVFKDOHYRQ }(XUR9ROO]HLWNLQGDEJHJROWHQVLQG %0)6FKUHLEHQYRP,9&t6 11 14 Die Besteuerung von selbstständigen Tagesmüttern )ÙKUW VLH NHLQ )DKUWHQEXFK PXVV VLH GDIÙU GDVV VLH GDV )DKU]HXJ DXFK SULYDW QXW]W XQWHUVWHOOW GDV )LQDQ]DPW (XUR SUR 0RQDW }(XURMÁKUOLFKGHP*HZLQQKLQ]XVFKODJHQ,VWGHU $EVFKUHLEXQJV]HLWUDXP EHHQGHW VLQNHQ ]ZDU GLH )DKU]HXJNRVWHQHLQHVRQVWÙEOLFKHe'HFNHOXQJqGHU*HZLQQHUKÓKXQJEHLGHU e(LQ3UR]HQW5HJHOqLVWDEHUQLFKWPÓJOLFKGDGLH)DKU]HXJNRVWHQ HEHQQLFKWQHEHQGHU%HWULHEVDXVJDEHQSDXVFKDOHJHOWHQGJHPDFKW ZHUGHQGÙUIHQ12 Praxistipp Die Bedingungen für den Ansatz von Pauschalen bei den Betriebsausgaben – also keine Aufzeichnungen führen zu müssen und auch kein lästiges Fahrtenbuch, bei dem an sich schon arbeitsintensiven Job – lässt sich der Fiskus teuer bezahlen. 'HVKDOELVW]XÙEHUOHJHQ 1. REPDQQLFKWYLHOOHLFKWGRFKHLQVWHXHUOLFKDQ]XHUNHQQHQGHV )DKUWHQEXFK ]} % DXFK YRP )LQDQ]DPW DQHUNDQQWHV elektronischesIÙKUHQVROOWH'DVJLOWXPVRPHKUZHQQ ZLUNOLFKJDUQLFKWRGHUZHQLJSULYDWPLWGHPWHXUHQe*UR¼UDXPWUDQVSRUWHUqJHIDKUHQZLUG :ÙUGH ]} % LP R} J %HLVSLHO GDV )DKUWHQEXFK HLQHQ SULYDWHQ.LORPHWHUDQWHLOYRQ}HUJHEHQZÙUGHPDQGHP *HZLQQDQVWHOOHGHU}(XURQXU}(XUR]XVFKODJHQ PÙVVHQ 'DV 3UREOHP EHL GHQ )LUPHQIDKU]HXJHQ GHU 7DJHVPÙWWHUYÁWHU LVW GDVV GLHVH ZHJHQ ÙEOLFKHUZHLVH PHKUHUHU .LQGHUJJI]XGHQHLJHQHQJUÓ¼HUH)DKU]HXJHPLW]}% } 6LW]SOÁW]HQ VHLQ PÙVVHQ GHUHQ %UXWWROLVWHQSUHLV GDQQ DXFKHQWVSUHFKHQGKRFKLVWXQG 12 :HLWHUJHKHQGH,QIRUPDWLRQHQDXFKEHLP%XQGHVYHUEDQGIÙU.LQGHUWDJHVSƃHJHH9 %DXPVFKXOHQVWUD¼H%HUOLQ7HO)D[ (0DLOLQIR#EYNWSGH(VJLEWDXFKHLQ]HOQH/DQGHVYHUEÁQGH 15 Die Besteuerung von selbstständigen Tagesmüttern 2. REPDQGLH%HWULHEVDXVJDEHQQLFKWJJIGRFKHLQ]HOQDXI]HLFKQHW-HKÓKHUQÁPOLFKGLHWDWVÁFKOLFKHQ%HWULHEVDXVJDEHQVLQGGHVWRXQ]XWUHIIHQGHUZLUGGLH3DXVFKDOHDXFK ZHQQ VLH IÙU MHGHV .LQG JHZÁKUW ZLUG =ZDU VWHLJHQ GLH *HPHLQNRVWHQ PLW KÓKHUHU .LQGHUDQ]DKO QRUPDOHUZHLVH QLFKWMHGRFKGLH(LQ]HONRVWHQ 'HVKDOE VROOWH PDQ YRU %HJLQQ HLQHV QHXHQ .DOHQGHUMDKUHV HQWVSUHFKHQGNDONXOLHUHQJJIPLWGHP6WHXHUEHUDWHU]XVDPPHQZDVEHVVHULVW )DKUWHQEXFKRGHU(LQ3UR]HQW5HJHOXQJXQG (LQ]HOEHWULHEVDXVJDEHQQDFKZHLV RGHU %HWULHEVNRVWHQSDXVFKDOH 1XU]X%HJLQQHLQHVQHXHQ.DOHQGHUMDKUHVRGHUEHL:HFKVHO GHV*HVFKÁIWVIDKU]HXJVNDQQPDQMHQDFK(UJHEQLV]ZLVFKHQ GHQ0HWKRGHQZHFKVHOQ 16 Die Besteuerung von selbstständigen Tagesmüttern 4. *KPYGKUGCWHUVGWGTNKEJG#WUYKTMWPIGPDGKO -WPFGP .RVWHQIÙUGLH.LQGHUEHWUHXXQJZHUGHQXQDEKÁQJLJGDYRQREGDV .LQGHLQH.LWDRGHUHLQH7DJHVPXWWHUEHVXFKWVWHXHUOLFKEHUÙFNVLFKWLJW'DIÙUJHOWHQEHVWLPPWH%HGLQJXQJHQ'LH*UXQGUHJHO (OWHUQNÓQQHQIÙULKUH.LQGHUYRQGHU*HEXUWELV]XP/HEHQVMDKU]ZHL'ULWWHOGHU.RVWHQIÙUGLH.LQGHUEHWUHXXQJYRQGHU6WHXHU DEVHW]HQtELV]XPD[LPDO}(XURSUR-DKUXQG.LQG (UZHUEVWÁWLJH3DDUHEHLGHQHQEHLGH3DUWQHUDUEHLWHQXQG$OOHLQHU]LHKHQGHNÓQQHQGLHVHVWHXHUOLFKHQ9RUWHLOHZLH:HUEXQJVNRVWHQ RGHU %HWULHEVDXVJDEHQ DXVVFKÓSIHQ ,VW GLH RGHU GHU $OOHLQHU]LHKHQGHRGHUHLQ3DUWQHU NUDQN EHKLQGHUW RGHU LQ $XVELOGXQJ XQGGHUDQGHUHHUZHUEVWÁWLJRGHUHEHQIDOOVNUDQNEHKLQGHUWRGHU LQ$XVELOGXQJVREHVWHKHQGLHJOHLFKHQ0ÓJOLFKNHLWHQLP5DKPHQ GHU6RQGHUDXVJDEHQ $OOHLQHU]LHKHQGHNÓQQHQKÓKHUH.RVWHQIÙU.LQGHUEHWUHXXQJJHOWHQGPDFKHQ )ÙU GLH $EVHW]EDUNHLW GHU .RVWHQ LVW HV ZLFKWLJ GDVV GLH *HOGHU SHU¹EHUZHLVXQJ'DXHUDXIWUDJRÁEH]DKOWZXUGHQXQGHLQHRUGQXQJVJHPÁ¼H5HFKQXQJGHV'LHQVWOHLVWHUVYRUZHLVEDULVW%DU]DKOXQJHQtDXFKJHJHQ$XVVWHOOXQJHLQHU4XLWWXQJtZHUGHQYRP)LQDQ]DPWQLFKWDN]HSWLHUW 17 '$7(9H*1ÙUQEHUJ9HUODJ $OOH5HFKWHLQVEHVRQGHUHGDV9HUODJVUHFKWDOOHLQEHLP+HUDXVJHEHU 'LH,QKDOWHZXUGHQPLWJUÓ¼WHU6RUJIDOWHUVWHOOWHUKHEHQNHLQHQ$QVSUXFKDXIHLQH YROOVWÁQGLJH'DUVWHOOXQJXQGHUVHW]HQQLFKWGLH3UÙIXQJXQG%HUDWXQJLP(LQ]HOIDOO 'LHVH%URVFKÙUHXQGDOOHLQLKUHQWKDOWHQHQ%HLWUÁJHXQG$EELOGXQJHQVLQG XUKHEHUUHFKWOLFKJHVFKÙW]W0LW$XVQDKPHGHUJHVHW]OLFK]XJHODVVHQHQ)ÁOOHLVW HLQH9HUZHUWXQJRKQH(LQZLOOLJXQJGHU'$7(9H*XQ]XOÁVVLJ (LQH:HLWHUJDEHDQ'ULWWHLVWQLFKWHUODXEW $XVXUKHEHUUHFKWOLFKHQ*UÙQGHQLVWHLQH9HUÓIIHQWOLFKXQJ]%LQVR]LDOHQ1HW] ZHUNHQRGHUDXI,QWHUQHW+RPHSDJHVQLFKWJHVWDWWHW ,P¹EULJHQJHOWHQGLH*HVFKÁIWVEHGLQJXQJHQGHU'$7(9 $QJDEHQRKQH*HZÁKU 7LWHOELOG2NVDQD.X]PLQDIRWROLDFRP 6WDQG0DL '$7(9$UWLNHOQXPPHU (0DLOOLWHUDWXU#VHUYLFHGDWHYGH
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