Extbase Variable Dump
array(7 items)settings =>array(48 items)displayDummyIfNoMedia => '1' (1 chars)
      format => 'html' (4 chars)
      overrideFlexformSettingsIfEmpty => 'cropMaxCharacters,dateField,timeRestriction,timeRestrictionHigh,archiveRestr
         iction,orderBy,orderDirection,backPid,listPid,startingpoint,recursive,list.p
         aginate.itemsPerPage,list.paginate.templatePath
' (199 chars) allowEmptyStringsForOverwriteDemand => '0' (1 chars) includeSubCategories => '0' (1 chars) detailPidDetermination => 'flexform, categories, default' (29 chars) defaultDetailPid => '7877' (4 chars) dateField => 'datetime' (8 chars) cropMaxCharacters => '150' (3 chars) orderBy => 'datetime' (8 chars) orderDirection => 'desc' (4 chars) topNewsFirst => '0' (1 chars) orderByAllowed => 'tstamp,crdate,datetime,categories,title' (39 chars) facebookLocale => 'en_US' (5 chars) googlePlusLocale => 'en' (2 chars) demandClass => '' (0 chars) languageFile => 'LLL:EXT:rlp/Resources/Private/Templates/Extensions/News/Language/locallang_n
         ews_custom.xml
' (90 chars) enablePreviewOfHiddenRecords => '1' (1 chars) listPid => '7876' (4 chars) detailPid => '' (0 chars) specialListPid => '8802' (4 chars) analytics =>array(1 item)social =>array(3 items)facebookLike => '1' (1 chars) facebookShare => '1' (1 chars) twitter => '1' (1 chars)link =>array(2 items)typesOpeningInNewWindow => '2' (1 chars) hrDate =>array(4 items)day => 'j' (1 chars) month => 'n' (1 chars) year => 'Y' (1 chars) _typoScriptNodeValue => '0' (1 chars)search =>array(2 items)fields => 'teaser,title,bodytext' (21 chars) splitSearchWord => '0' (1 chars)detail =>array(8 items)errorHandling => 'showStandaloneTemplate,EXT:news/Resources/Private/Templates/News/DetailNotFo
            und.html,404
' (88 chars) checkPidOfNewsRecord => '0' (1 chars) registerProperties => 'keywords,title' (14 chars) showPrevNext => '0' (1 chars) showSocialShareButtons => '0' (1 chars) showMetaTags => '1' (1 chars) pageTitle =>array(3 items)provider => 'GeorgRinger\News\Seo\NewsTitleProvider' (38 chars) properties => 'title,teaser' (12 chars) _typoScriptNodeValue => '1' (1 chars)media =>array(2 items)image =>array(4 items)lazyLoading => 'lazy' (4 chars) maxWidth => '282' (3 chars) maxHeight => '' (0 chars) lightbox =>array(5 items)enabled => '0' (1 chars) class => 'lightbox' (8 chars) width => '800m' (4 chars) height => '600m' (4 chars) rel => 'lightbox[myImageSet]' (20 chars)video =>array(2 items)width => '282' (3 chars) height => '159' (3 chars)
list =>array(3 items)media =>array(2 items)dummyImage => 'EXT:news/Resources/Public/Images/dummy-preview-image.png' (56 chars) image =>array(5 items)lazyLoading => 'lazy' (4 chars) maxWidth => '100' (3 chars) maxHeight => '100' (3 chars) width => '' (0 chars) height => '' (0 chars)paginate =>array(10 items)class => 'GeorgRinger\NumberedPagination\NumberedPagination' (49 chars) itemsPerPage => '10' (2 chars) insertAbove => 'TRUE' (4 chars) insertBelow => 'TRUE' (4 chars) maximumNumberOfLinks => '3' (1 chars) pagesBefore => '3' (1 chars) pagesAfter => '3' (1 chars) lessPages => 'false' (5 chars) forcedNumberOfLinks => '7' (1 chars) prevNextHeaderTags => '0' (1 chars)rss =>array(1 item)channel =>array(7 items)title => 'Dummy Title' (11 chars) description => '' (0 chars) language => 'en-gb' (5 chars) copyright => 'TYPO3 News' (10 chars) generator => 'TYPO3 EXT:news' (14 chars) link => 'http://example.com' (18 chars) typeNum => '9818' (4 chars)opengraph =>array(5 items)site_name => '' (0 chars) type => 'article' (7 chars) admins => '' (0 chars) locale => '' (0 chars) twitter =>array(3 items)card => 'summary' (7 chars) site => '' (0 chars) creator => '' (0 chars)rlpSettings =>array(19 items)rtlLanguageCodes => '' (0 chars) startPageId => '7795' (4 chars) logoUrl => '/fileadmin/sys/Public/images/logos/logo_finanzamt_KREUZNACH_3.svg' (65 chars) gridColumnLarge => '100' (3 chars) gridColumnMedium => '66,66666' (8 chars) gridColumnSmall => '33,333333' (9 chars) leichteSprachePid => '7737' (4 chars) categoryPresseUid => '{$global.categoryPresseUid}' (27 chars) newsletterUid => '0' (1 chars) showMetaNavigation => '1' (1 chars) showLanguageMenu => '0' (1 chars) showNewsOnStartpage => '1' (1 chars) listPid => '7876' (4 chars) detailPid => '7877' (4 chars) specialListPid => '8802' (4 chars) columnWidth =>array(3 items)large =>array(13 items)col1 => '100' (3 chars) col2 => '200' (3 chars) col3 => '300' (3 chars) col4 => '400' (3 chars) col5 => '500' (3 chars) col6 => '600' (3 chars) col7 => '700' (3 chars) col8 => '800' (3 chars) col9 => '900' (3 chars) col10 => '1000' (4 chars) col11 => '1100' (4 chars) col12 => '1200' (4 chars) _typoScriptNodeValue => 'COA' (3 chars)medium =>array(13 items)col1 => '66' (2 chars) col2 => '133' (3 chars) col3 => '200' (3 chars) col4 => '266' (3 chars) col5 => '333' (3 chars) col6 => '400' (3 chars) col7 => '466' (3 chars) col8 => '533' (3 chars) col9 => '600' (3 chars) col10 => '666' (3 chars) col11 => '733' (3 chars) col12 => '800' (3 chars) _typoScriptNodeValue => 'COA' (3 chars)small =>array(13 items)col1 => '33' (2 chars) col2 => '66' (2 chars) col3 => '100' (3 chars) col4 => '133' (3 chars) col5 => '166' (3 chars) col6 => '200' (3 chars) col7 => '233' (3 chars) col8 => '266' (3 chars) col9 => '300' (3 chars) col10 => '333' (3 chars) col11 => '366' (3 chars) col12 => '400' (3 chars) _typoScriptNodeValue => 'COA' (3 chars)lightboxImageMaxDimensions =>array(2 items)height =>array(3 items)large => '600' (3 chars) medium => '600' (3 chars) small => '380' (3 chars)width =>array(3 items)large => '1024' (4 chars) medium => '1024' (4 chars) small => '480' (3 chars)search =>array(2 items)showSearchbox => '1' (1 chars) targetPage => '7873' (4 chars)footer =>array(3 items)Kontakt => '7864' (4 chars) Impressum => '2340' (4 chars) Datenschutz => '2338' (4 chars)categoryConjunction => '' (0 chars) categories => '' (0 chars) archiveRestriction => '' (0 chars) timeRestriction => '' (0 chars) timeRestrictionHigh => '' (0 chars) topNewsRestriction => '' (0 chars) startingpoint => '7749' (4 chars) recursive => '250' (3 chars) selectedList => '' (0 chars) singleNews => '' (0 chars) previewHiddenRecords => '0' (1 chars) backPid => '' (0 chars) limit => '' (0 chars) offset => '' (0 chars) tags => '' (0 chars) hidePagination => '0' (1 chars) excludeAlreadyDisplayedNews => '0' (1 chars) disableOverrideDemand => '1' (1 chars) media =>array(2 items)maxWidth => '' (0 chars) maxHeight => '' (0 chars)templateLayout => '1' (1 chars)
contentObjectData =>array(79 items)uid => 16577 (integer) pid => 7877 (integer) t3ver_oid => 0 (integer) t3ver_wsid => 0 (integer) t3ver_state => 0 (integer) t3ver_stage => 0 (integer) t3ver_count => 0 (integer) t3ver_tstamp => 0 (integer) t3ver_move_id => 0 (integer) t3_origuid => 16361 (integer) tstamp => 1533469417 (integer) crdate => 1533469417 (integer) cruser_id => 2 (integer) hidden => 0 (integer) sorting => 128 (integer) CType => 'list' (4 chars) header => '' (0 chars) header_position => '' (0 chars) bodytext => NULL image => 0 (integer) imagewidth => 0 (integer) imageorient => 0 (integer) imagecols => 2 (integer) imageborder => 0 (integer) media => 0 (integer) layout => 0 (integer) deleted => 0 (integer) cols => 0 (integer) records => '' (0 chars) pages => '' (0 chars) starttime => 0 (integer) endtime => 0 (integer) colPos => 0 (integer) subheader => '' (0 chars) fe_group => '' (0 chars) header_link => '' (0 chars) image_zoom => 0 (integer) header_layout => '0' (1 chars) list_type => 'news_pi1' (8 chars) sectionIndex => 1 (integer) linkToTop => 0 (integer) filelink_size => 0 (integer) date => 0 (integer) recursive => 0 (integer) imageheight => 0 (integer) sys_language_uid => 0 (integer) tx_impexp_origuid => 0 (integer) pi_flexform => '<?xml version="1.0" encoding="utf-8" standalone="yes" ?> <T3FlexForms> <
         data> <sheet index="sDEF"> <language index="lDEF">
          <field index="settings.orderBy"> <value index
         ="vDEF"></value> </field> <field index="sett
         ings.orderDirection"> <value index="vDEF"></value>
          </field> <field index="settings.categoryConjuncti
         on"> <value index="vDEF"></value> </fiel
         d> <field index="settings.categories"> <
         value index="vDEF"></value> </field> <field
         index="settings.includeSubCategories"> <value index="vDE
         F">0</value> </field> <field index="settings
         .archiveRestriction"> <value index="vDEF"></value>
          </field> <field index="settings.timeRestriction">
          <value index="vDEF"></value> </field>
          <field index="settings.timeRestrictionHigh">
          <value index="vDEF"></value> </field> <f
         ield index="settings.topNewsRestriction"> <value index="
         vDEF"></value> </field> <field index="settin
         gs.startingpoint"> <value index="vDEF">7749</value>
          </field> <field index="settings.recursive">
          <value index="vDEF">250</value> </field>
          <field index="settings.selectedList"> <valu
         e index="vDEF"></value> </field> <field inde
         x="settings.singleNews"> <value index="vDEF"></value>
          </field> <field index="settings.previewHiddenR
         ecords"> <value index="vDEF">0</value> <
         /field> ...
' (4365 chars) l18n_parent => 0 (integer) l18n_diffsource => 'a:2:{s:6:"colPos";N;s:16:"sys_language_uid";N;}' (47 chars) file_collections => '' (0 chars) filelink_sorting => '' (0 chars) target => '' (0 chars) accessibility_title => '' (0 chars) accessibility_bypass => 0 (integer) accessibility_bypass_text => '' (0 chars) selected_categories => '' (0 chars) category_field => '' (0 chars) categories => 0 (integer) editlock => 0 (integer) rowDescription => '' (0 chars) table_caption => NULL table_delimiter => 124 (integer) table_enclosure => 0 (integer) table_header_position => 0 (integer) table_tfoot => 0 (integer) tx_news_related_news => 0 (integer) bullets_type => 0 (integer) uploads_description => 0 (integer) uploads_type => 0 (integer) assets => 0 (integer) frame_class => 'default' (7 chars) space_before_class => '' (0 chars) space_after_class => '' (0 chars) table_class => '' (0 chars) l10n_source => 0 (integer) l10n_state => NULL filelink_sorting_direction => '' (0 chars) tx_flux_migrated_version => NULL
emConfiguration =>GeorgRinger\News\Domain\Model\Dto\EmConfigurationprototypeobjecttagPid =>protected'1' (1 chars) prependAtCopy =>protected'1' (1 chars) categoryRestriction =>protected'none' (4 chars) categoryBeGroupTceFormsRestriction =>protected'0' (1 chars) contentElementRelation =>protected'1' (1 chars) contentElementPreview =>protected'1' (1 chars) manualSorting =>protected'0' (1 chars) archiveDate =>protected'date' (4 chars) dateTimeNotRequired =>protected'0' (1 chars) showImporter =>protected'0' (1 chars) rteForTeaser =>protected'0' (1 chars) showAdministrationModule =>protected'1' (1 chars) hidePageTreeForAdministrationModule =>protected'0' (1 chars) storageUidImporter =>protected'1' (1 chars) resourceFolderImporter =>protected'/user_upload/Bisherige_News_Dokumente' (37 chars) advancedMediaPreview =>protected'0' (1 chars) slugBehaviour =>protected'unique' (6 chars)pageData =>array(87 items)uid => 7877 (integer) pid => 7876 (integer) t3ver_oid => 0 (integer) t3ver_wsid => 0 (integer) t3ver_state => 0 (integer) t3ver_stage => 0 (integer) t3ver_count => 0 (integer) t3ver_tstamp => 0 (integer) t3ver_move_id => 0 (integer) t3_origuid => 7837 (integer) tstamp => 1533469417 (integer) sorting => 256 (integer) deleted => 0 (integer) perms_userid => 15 (integer) perms_groupid => 1 (integer) perms_user => 31 (integer) perms_group => 31 (integer) perms_everybody => 0 (integer) editlock => 0 (integer) crdate => 1533469417 (integer) cruser_id => 2 (integer) hidden => 0 (integer) title => 'Details' (7 chars) doktype => 1 (integer) TSconfig => NULL is_siteroot => 0 (integer) php_tree_stop => 0 (integer) tx_impexp_origuid => 0 (integer) url => '' (0 chars) starttime => 0 (integer) endtime => 0 (integer) shortcut => 0 (integer) shortcut_mode => 0 (integer) fe_group => '' (0 chars) subtitle => '' (0 chars) layout => 0 (integer) target => '' (0 chars) media => 0 (integer) lastUpdated => 0 (integer) keywords => NULL cache_timeout => 0 (integer) newUntil => 0 (integer) description => NULL no_search => 0 (integer) SYS_LASTCHANGED => 1651482047 (integer) abstract => NULL module => '' (0 chars) extendToSubpages => 0 (integer) author => '' (0 chars) author_email => '' (0 chars) nav_title => '' (0 chars) nav_hide => 1 (integer) content_from_pid => 0 (integer) mount_pid => 0 (integer) mount_pid_ol => 0 (integer) l18n_cfg => 0 (integer) fe_login_mode => 0 (integer) backend_layout => '' (0 chars) backend_layout_next_level => '' (0 chars) cache_tags => '' (0 chars) categories => 0 (integer) tsconfig_includes => '' (0 chars) tx_fed_page_flexform => NULL tx_fed_page_flexform_sub => NULL tx_fed_page_controller_action => '' (0 chars) tx_fed_page_controller_action_sub => '' (0 chars) rowDescription => NULL sys_language_uid => 0 (integer) l10n_source => 0 (integer) l10n_state => NULL l10n_diffsource => NULL slug => '/service/aktuelles/details' (26 chars) legacy_overlay_uid => 0 (integer) l10n_parent => 0 (integer) seo_title => '' (0 chars) no_index => 0 (integer) no_follow => 0 (integer) og_title => '' (0 chars) og_description => NULL og_image => 0 (integer) twitter_title => '' (0 chars) twitter_description => NULL twitter_image => 0 (integer) twitter_card => '' (0 chars) canonical_link => '' (0 chars) sitemap_priority => '0.5' (3 chars) sitemap_changefreq => '' (0 chars)newsItem =>GeorgRinger\News\Domain\Model\NewsDefaultprototypepersistent entity (uid=1249, pid=7)crdate =>protectedDateTimeprototypeobject (2020-05-22T08:16:44+02:00, 1590128204)tstamp =>protectedDateTimeprototypeobject (2020-05-22T08:17:30+02:00, 1590128250)sysLanguageUid =>protected0 (integer) l10nParent =>protected0 (integer) starttime =>protectedNULL endtime =>protectedNULL feGroup =>protected'0' (1 chars) hidden =>protectedFALSE deleted =>protectedFALSE cruserId =>protected16 (integer) title =>protected'Steuerbegünstigung von Vereinen wird geprüft' (46 chars) alternativeTitle =>protected'' (0 chars) teaser =>protected'Finanzämter fordern zur Steuererklärung auf ' (46 chars) bodytext =>protected'<p>Viele Vereine erhalten demnächst die Aufforderung, Steuererklärungen ei
         nzureichen. Die Finanzämter prüfen in der Regel alle drei Jahre, ob Verein
         e und andere Organisationen (z. B. Stiftungen), die gemeinnützige, mildtät
         ige oder kirchliche Zwecke verfolgen (z. B. Sport- und Musikvereine, Förder
         vereine von Schulen oder Kindertagesstätten, Naturschutzvereine usw.), in d
         er zurückliegenden Zeit mit ihren Tätigkeiten die Voraussetzungen für die
          Befreiung von der Körperschaft- und Gewerbesteuer erfüllt haben.<br /> Zu
          diesem Zweck müssen die Vereine bei ihrem zuständigen Finanzamt eine Steu
         ererklärung (Vordruck „KSt 1“ mit der „Anlage Gem“) abgeben und Kop
         ien ihrer Kassenberichte und Tätigkeits- bzw. Geschäftsberichte beifügen.
         </p> <p>Da der dreijährige Prüfungszeitraum nicht bei allen Vereinen zum
         gleichen Zeitpunkt endet, sind von der jetzt beginnenden Überprüfung nicht
          sämtliche Vereine betroffen. Viele werden aber eine schriftliche Aufforder
         ung des Finanzamts zur Abgabe der genannten Unterlagen erhalten.</p> <p><st
         rong>Antrag auf Fristverlängerung für von Corona betroffene Vereine mögli
         ch</strong><br /> Steuerbegünstigte Vereine, die keine steuerliche Beratung
          haben, werden gebeten, ihre Steuererklärung bis zum 31.07.2020 einzureiche
         n.<br /> Vereine, die aufgrund der Corona-Krise nicht in der Lage sind, dies
         e Frist einzuhalten, können einen Antrag auf Fristverlängerung stellen.</p
         > <p>Wie üblich werden keine Steuererklärungs-Formulare mehr an die Verei
         ne versandt. Die Erklärungen sind grundsätzlich elektronisch zu übermitte
         
         
         ">www.elster.de</a>) erforderlich.</p> <p><strong>Vereinfachte Überprüfun
         g bei geringen Einnahmen</strong><br /> Wurden im Prüfungszeitraum nur geri
         nge Einnahmen erzielt (insbesondere steuerpflichtige Umsätze von weniger al
         s 17.500 Euro pro Jahr),...
' (3033 chars) datetime =>protectedDateTimeprototypeobject (2020-05-22T08:14:25+02:00, 1590128065)archive =>protectedNULL author =>protected'' (0 chars) authorEmail =>protected'' (0 chars) categories =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (5 items)000000004ec4889900000000215b8319 =>GeorgRinger\News\Domain\Model\Categoryprototypepersistent entity (uid=254, pid=7749)sorting =>protected5120 (integer) crdate =>protectedDateTimeprototypeobject (2021-02-09T13:00:56+01:00, 1612872056)tstamp =>protectedDateTimeprototypeobject (2021-02-09T13:01:48+01:00, 1612872108)starttime =>protectedNULL endtime =>protectedNULL hidden =>protectedFALSE sysLanguageUid =>protected0 (integer) l10nParent =>protected0 (integer) title =>protected'2021' (4 chars) description =>protected'' (0 chars) parentcategory =>protectedGeorgRinger\News\Domain\Model\Categoryprototypepersistent entity (uid=2, pid=7749)sorting =>protected768 (integer) crdate 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seoHeadline =>protected'' (0 chars) seoText =>protected'' (0 chars) slug =>protected'presse' (6 chars) uid =>protected2 (integer) _localizedUid =>protected2 (integer)modified_languageUid =>protected0 (integer)modified_versionedUid =>protected2 (integer)modifiedpid =>protected7749 (integer)images =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (empty)shortcut =>protected0 (integer) singlePid =>protected0 (integer) importId =>protected'' (0 chars) importSource =>protected'' (0 chars) feGroup =>protected'' (0 chars) seoTitle =>protected'' (0 chars) seoDescription =>protected'' (0 chars) seoHeadline =>protected'' (0 chars) seoText =>protected'' (0 chars) slug =>protected'2021-1' (6 chars) uid =>protected254 (integer) _localizedUid =>protected254 (integer)modified_languageUid =>protected0 (integer)modified_versionedUid =>protected254 (integer)modifiedpid =>protected7749 (integer)000000004ec48b0600000000215b8319 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=>protected'' (0 chars) slug =>protected'2022' (4 chars) uid =>protected257 (integer) _localizedUid =>protected257 (integer)modified_languageUid =>protected0 (integer)modified_versionedUid =>protected257 (integer)modifiedpid =>protected7749 (integer)000000004ec48b0d00000000215b8319 =>GeorgRinger\News\Domain\Model\Categoryprototypepersistent entitysee above (uid=2, pid=7749)000000004ec48b1400000000215b8319 =>GeorgRinger\News\Domain\Model\Categoryprototypepersistent entity (uid=245, pid=7749)sorting =>protected5120 (integer) crdate =>protectedDateTimeprototypeobject (2020-01-07T14:20:39+01:00, 1578403239)tstamp =>protectedDateTimeprototypeobject (2020-01-28T16:18:11+01:00, 1580224691)starttime =>protectedNULL endtime =>protectedNULL hidden =>protectedFALSE sysLanguageUid =>protected0 (integer) l10nParent =>protected0 (integer) title =>protected'2020' (4 chars) description =>protected'' (0 chars) parentcategory =>protectedGeorgRinger\News\Domain\Model\Categoryprototypepersistent entitysee above (uid=2, pid=7749)images =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (empty)shortcut =>protected0 (integer) singlePid =>protected0 (integer) importId =>protected'' (0 chars) importSource =>protected'' (0 chars) feGroup =>protected'' (0 chars) seoTitle =>protected'' (0 chars) seoDescription =>protected'' (0 chars) seoHeadline =>protected'' (0 chars) seoText =>protected'' (0 chars) slug =>protected'2020-2' (6 chars) uid =>protected245 (integer) _localizedUid =>protected245 (integer)modified_languageUid =>protected0 (integer)modified_versionedUid =>protected245 (integer)modifiedpid =>protected7749 (integer)000000004ec48b1c00000000215b8319 =>GeorgRinger\News\Domain\Model\Categoryprototypepersistent entity (uid=42, pid=7749)sorting =>protected1024 (integer) crdate =>protectedDateTimeprototypeobject (2010-02-10T11:30:00+01:00, 1265797800)tstamp =>protectedDateTimeprototypeobject (2018-07-25T08:33:09+02:00, 1532500389)starttime =>protectedNULL endtime =>protectedNULL hidden =>protectedFALSE sysLanguageUid =>protected0 (integer) l10nParent =>protected0 (integer) title =>protected'Presse-Steuer' (13 chars) description =>protected'' (0 chars) parentcategory =>protectedGeorgRinger\News\Domain\Model\Categoryprototypepersistent entitysee above (uid=234, pid=7781)images =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (empty)shortcut =>protected0 (integer) singlePid =>protected0 (integer) importId =>protected'89' (2 chars) importSource =>protected'TT_NEWS_CATEGORY_IMPORT' (23 chars) feGroup =>protected'' (0 chars) seoTitle =>protected'' (0 chars) seoDescription =>protected'' (0 chars) seoHeadline =>protected'' (0 chars) seoText =>protected'' (0 chars) slug =>protected'presse-steuer' (13 chars) uid =>protected42 (integer) _localizedUid =>protected42 (integer)modified_languageUid =>protected0 (integer)modified_versionedUid =>protected42 (integer)modifiedpid =>protected7749 (integer)related 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Steuerbegünstigung von Vereinen wird geprüft

Finanzämter fordern zur Steuererklärung auf

Viele Vereine erhalten demnächst die Aufforderung, Steuererklärungen einzureichen. Die Finanzämter prüfen in der Regel alle drei Jahre, ob Vereine und andere Organisationen (z. B. Stiftungen), die gemeinnützige, mildtätige oder kirchliche Zwecke verfolgen (z. B. Sport- und Musikvereine, Fördervereine von Schulen oder Kindertagesstätten, Naturschutzvereine usw.), in der zurückliegenden Zeit mit ihren Tätigkeiten die Voraussetzungen für die Befreiung von der Körperschaft- und Gewerbesteuer erfüllt haben.
Zu diesem Zweck müssen die Vereine bei ihrem zuständigen Finanzamt eine Steuererklärung (Vordruck „KSt 1“ mit der „Anlage Gem“) abgeben und Kopien ihrer Kassenberichte und Tätigkeits- bzw. Geschäftsberichte beifügen.

Da der dreijährige Prüfungszeitraum nicht bei allen Vereinen zum gleichen Zeitpunkt endet, sind von der jetzt beginnenden Überprüfung nicht sämtliche Vereine betroffen. Viele werden aber eine schriftliche Aufforderung des Finanzamts zur Abgabe der genannten Unterlagen erhalten.

Antrag auf Fristverlängerung für von Corona betroffene Vereine möglich
Steuerbegünstigte Vereine, die keine steuerliche Beratung haben, werden gebeten, ihre Steuererklärung bis zum 31.07.2020 einzureichen.
Vereine, die aufgrund der Corona-Krise nicht in der Lage sind, diese Frist einzuhalten, können einen Antrag auf Fristverlängerung stellen.

Wie üblich werden keine Steuererklärungs-Formulare mehr an die Vereine versandt. Die Erklärungen sind grundsätzlich elektronisch zu übermitteln. Hierfür ist eine Registrierung über das Online-Portal „Mein ELSTER“ (www.elster.de) erforderlich.

Vereinfachte Überprüfung bei geringen Einnahmen
Wurden im Prüfungszeitraum nur geringe Einnahmen erzielt (insbesondere steuerpflichtige Umsätze von weniger als 17.500 Euro pro Jahr), kann eine vereinfachte Überprüfung der Steuerbefreiung erfolgen.
Voraussetzung hierfür ist, dass der Vordruck „Anlage zur Gemeinnützigkeitserklärung (Gem 1  Anlage)“ vollständig ausgefüllt und zusätzlich zu den Erklärungen „KSt 1“ und „Anlage Gem“ eingereicht wird.
Der Vordruck „Gem 1  Anlage“ steht als ausfüllbare pdf-Datei auf der Internetseite des Landesamtes für Steuern (https://www.lfst-rlp.de/service/vordrucke) unter
„Körperschaftsteuer > Gemeinnützigkeit“ zur Verfügung.

Kassenberichte oder sonstige Unterlagen und Belege über Einnahmen und Ausgaben des Vereins sind zunächst nicht einzureichen.
Geschäfts- oder Tätigkeitsberichte müssen jedoch stets abgegeben werden.
Sollte im Rahmen der Überprüfung durch das Finanzamt die Vorlage von zusätzlichen Unterlagen und Belegen erforderlich werden, erhalten die Vereine eine entsprechende Benachrichtigung.

 

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