Part-time job for university
June 7, 2012 | 30,00 EUR | answered by Ralph J. Schnaars
Hello,
In July 2011 - during a one-month break between parental leave and re-entry into the workforce - I held or created a lecture and a creative text concept for a university. For this, I received a sum of just under 1000 euros. Is this now considered tax-free income according to §3 No. 26, or where do I need to report these earnings?
And is a work contract or invoice required as proof? At the time, a friend advised me to mention on the invoice that no sales tax is shown according to §19 UstG. Is this sentence on the invoice now rather hindering?
Thank you in advance for your response.
Hello questioner,
The mentioned § 3 No. 26 EinkStG probably applies to you.
And so the income up to an annual amount of
EUR 2,100 is tax-free. However, a requirement is that you
can present a certificate from the client (the university)
stating that you have worked on behalf of the university.
In terms of sales tax, this, in my opinion, was a one-time
occurrence and therefore did not result in a business status, so
that no invoice with a sales tax notice needs to be issued.
A reference to § 19 of the Value Added Tax Act in an invoice
would not be harmful either, as it determines that "income" up to EUR 17,500 annually may be received without sales tax.
Please enter the income in your income tax return
in annex S in line 36 (income from secondary activity)
once as a total amount and once as "treated as tax-free from this".
I would save myself the trouble of submitting a sales tax return
and only explain the process briefly with the university certificate
if requested by the tax office.
The necessary certificate should be issued by the university
without major complications upon a short request. Universities
are familiar with the procedure and generally issue this certificate quickly
and without fuss.
I hope this information has been helpful to you
and remain
Yours sincerely
Ralph J. Schnaars
22848 Norderstedt
Schubertring 19
+49 (0) 171 525 20 42
mail @ stwb-steuer.de
