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 => '7850' (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 => '7849' (4 chars) detailPid => '' (0 chars) specialListPid => '8803' (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 => '7796' (4 chars) logoUrl => '/fileadmin/sys/Public/images/logos/logo_finanzamt_AHRWEILER_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 => '7849' (4 chars) detailPid => '7850' (4 chars) specialListPid => '8803' (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 => '7845' (4 chars)footer =>array(3 items)Kontakt => '7844' (4 chars) Impressum => '828' (3 chars) Datenschutz => '826' (3 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 => 16567 (integer) pid => 7850 (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 => 1533465913 (integer) crdate => 1533465913 (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 => 7850 (integer) pid => 7849 (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 => 1533465913 (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 => 1533465913 (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=1113, pid=7)crdate =>protectedDateTimeprototypeobject (2019-05-20T11:26:29+02:00, 1558344389)tstamp =>protectedDateTimeprototypeobject (2019-05-23T16:29:00+02:00, 1558621740)sysLanguageUid =>protected0 (integer) l10nParent =>protected0 (integer) starttime =>protectedNULL endtime =>protectedNULL feGroup =>protected'0' (1 chars) hidden =>protectedFALSE deleted =>protectedFALSE cruserId =>protected16 (integer) title =>protected'Steuererklärung auch für steuerbefreite Vereine Pflicht' (57 chars) alternativeTitle =>protected'' (0 chars) teaser =>protected'Finanzämter verschicken aktuell Aufforderung ' (46 chars) bodytext =>protected'<p>Die Finanzämter prüfen in der Regel alle drei Jahre, ob Vereine und and
         ere Organisationen (z. B. Stiftungen), die gemeinnützige, mildtätige oder
         kirchliche Zwecke verfolgen (z. B. Sport- und Musikvereine, Fördervereine v
         on Schulen oder Kindertagesstätten, Naturschutzvereine usw.), in der zurüc
         kliegenden Zeit mit ihren Tätigkeiten die Voraussetzungen für die Befreiun
         g von der Körperschaft- und Gewerbesteuer erfüllt haben.<br /> Zu diesem Z
         weck müssen die Vereine bei ihrem zuständigen Finanzamt eine Steuererklär
         ung (<strong>Vordruck „KSt 1“ mit der „Anlage Gem“</strong>) abgeben
          und Kopien ihrer Kassenberichte und Tätigkeits- bzw. Geschäftsberichte be
         ifügen.</p> <p>Da der dreijährige Prüfungszeitraum nicht bei allen Verei
         nen identisch ist, sind von der jetzt beginnenden Überprüfung nicht sämtl
         iche Vereine betroffen. Viele werden aber eine schriftliche Aufforderung des
          Finanzamts zur Abgabe der genannten Unterlagen erhalten.</p> <p>Wie üblic
         h 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“ erforderlich (
         www.elster.de).</p> <p><strong>Vereinfachte Überprüfung bei geringen Einn
         ahmen</strong><br /> Wurden im Prüfungszeitraum nur geringe Einnahmen erzie
         lt (steuerpflichtige Umsätze von weniger als 17.500 Euro pro Jahr), kann ei
         ne vereinfachte Überprüfung der Steuerbefreiung erfolgen.<br /> Voraussetz
         ung hierfür ist, dass der Vordruck „Anlage zur Gemeinnützigkeitserkläru
         ng (Gem 1 – Anlage)“ vollständig ausgefüllt und zusätzlich zu den Vor
         drucken „KSt 1“ und „Anlage Gem“ sowie dem Geschäfts- und Tätigkei
         tsbericht eingereicht wird.</p> <p>Der Vordruck „Gem 1 – Anlage“ steh
         t als ausfüllbare pdf-Datei auf der Internetseite des Landesamtes für Steu
         ern (www.lfst-rlp.de) unter<br /> „Service &gt; Vordrucke &gt; Körperscha
         ftsteuer &gt; Gemeinnüt...
' (2278 chars) datetime =>protectedDateTimeprototypeobject (2019-05-20T11:24:39+02:00, 1558344279)archive =>protectedNULL author =>protected'' (0 chars) authorEmail =>protected'' (0 chars) categories =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (4 items)000000000e9d0aac0000000053653860 =>GeorgRinger\News\Domain\Model\Categoryprototypepersistent entity (uid=2, pid=7749)sorting =>protected768 (integer) crdate =>protectedDateTimeprototypeobject (2009-10-09T10:33:41+02:00, 1255077221)tstamp =>protectedDateTimeprototypeobject (2018-07-25T08:32:36+02:00, 1532500356)starttime =>protectedNULL endtime =>protectedNULL hidden =>protectedFALSE sysLanguageUid =>protected0 (integer) l10nParent =>protected0 (integer) title =>protected'Presse' (6 chars) description =>protected'' (0 chars) parentcategory =>protectedGeorgRinger\News\Domain\Model\Categoryprototypepersistent entity (uid=234, pid=7781)sorting =>protected16 (integer) crdate =>protectedDateTimeprototypeobject (2018-07-25T08:30:48+02:00, 1532500248)tstamp =>protectedDateTimeprototypeobject (2018-07-25T08:38:21+02:00, 1532500701)starttime =>protectedNULL endtime =>protectedNULL hidden =>protectedFALSE sysLanguageUid =>protected0 (integer) l10nParent =>protected0 (integer) title =>protected'Nachrichten' (11 chars) description =>protected'' (0 chars) parentcategory =>protectedNULL 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'nachrichten' (11 chars) uid =>protected234 (integer) _localizedUid =>protected234 (integer)modified_languageUid =>protected0 (integer)modified_versionedUid =>protected234 (integer)modifiedpid =>protected7781 (integer)images =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (empty)shortcut =>protected0 (integer) singlePid =>protected0 (integer) importId =>protected'2' (1 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' (6 chars) uid =>protected2 (integer) _localizedUid =>protected2 (integer)modified_languageUid =>protected0 (integer)modified_versionedUid =>protected2 (integer)modifiedpid =>protected7749 (integer)000000000e9d0a0f0000000053653860 =>GeorgRinger\News\Domain\Model\Categoryprototypepersistent entity (uid=236, pid=7749)sorting =>protected4864 (integer) crdate =>protectedDateTimeprototypeobject (2019-01-14T10:47:41+01:00, 1547459261)tstamp =>protectedDateTimeprototypeobject (2020-01-28T16:17:35+01:00, 1580224655)starttime =>protectedNULL endtime =>protectedNULL hidden =>protectedFALSE sysLanguageUid =>protected0 (integer) l10nParent =>protected0 (integer) title =>protected'2019' (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'2019-1' (6 chars) uid =>protected236 (integer) _localizedUid =>protected236 (integer)modified_languageUid =>protected0 (integer)modified_versionedUid =>protected236 (integer)modifiedpid =>protected7749 (integer)000000000e9d0a070000000053653860 =>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)000000000e9d0a300000000053653860 =>GeorgRinger\News\Domain\Model\Categoryprototypepersistent entity (uid=72, pid=7749)sorting =>protected1152 (integer) crdate =>protectedDateTimeprototypeobject (2012-10-29T05:57:59+01:00, 1351486679)tstamp =>protectedDateTimeprototypeobject (2020-01-28T16:26:11+01:00, 1580225171)starttime =>protectedNULL endtime =>protectedNULL hidden =>protectedFALSE sysLanguageUid =>protected0 (integer) l10nParent =>protected0 (integer) title =>protected'Finanzämter, Kassen, Schulen' (29 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'124' (3 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'finanzaemter-kassen-schulen' (27 chars) uid =>protected72 (integer) _localizedUid =>protected72 (integer)modified_languageUid =>protected0 (integer)modified_versionedUid =>protected72 (integer)modifiedpid =>protected7749 (integer)related =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (empty)relatedFrom =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (empty)falRelatedFiles =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (empty)relatedLinks =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (empty)sortingForeign =>protectedNULL type =>protected'0' (1 chars) keywords =>protected'Vereine, gemeinnützig, Finanzamt, Steuern' (42 chars) description =>protected'' (0 chars) falMedia =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (empty)falMediaPreviews =>protectedNULL falMediaNonPreviews =>protectedNULL internalurl =>protected'' (0 chars) externalurl =>protected'' (0 chars) istopnews =>protectedFALSE contentElements =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (empty)tags =>protectedTYPO3\CMS\Extbase\Persistence\Generic\LazyObjectStorageprototypeobject (empty)pathSegment =>protected'steuererklaerung-auch-fuer-steuerbefreite-vereine-pflicht' (57 chars) editlock =>protected0 (integer) importId =>protected'' (0 chars) importSource =>protected'' (0 chars) sorting =>protected0 (integer) notes =>protected'' (0 chars) dknewsSubtitle =>protected'' (0 chars) dknewsVdate =>protected'1558344000' (10 chars) dknewsFooter =>protected'928' (3 chars) uid =>protected1113 (integer) _localizedUid =>protected1113 (integer)modified_languageUid =>protected0 (integer)modified_versionedUid =>protected1113 (integer)modifiedpid =>protected7 (integer)
currentPage => 1 (integer) demand =>GeorgRinger\News\Domain\Model\Dto\NewsDemandprototypetransient entitycategories =>protectedarray(empty)categoryConjunction =>protected'' (0 chars) includeSubCategories =>protectedFALSE author =>protected'' (0 chars) tags =>protected'' (0 chars) archiveRestriction =>protected'' (0 chars) timeRestriction =>protected'' (0 chars) timeRestrictionHigh =>protected'' (0 chars) topNewsRestriction =>protected0 (integer) dateField =>protected'datetime' (8 chars) month =>protected0 (integer) year =>protected0 (integer) day =>protected0 (integer) searchFields =>protected'teaser,title,bodytext' (21 chars) search =>protectedNULL order =>protected'datetime desc' (13 chars) orderByAllowed =>protected'tstamp,crdate,datetime,categories,title' (39 chars) topNewsFirst =>protectedFALSE storagePage =>protected'7749,7,192,423,7747' (19 chars) limit =>protected0 (integer) offset =>protected0 (integer) excludeAlreadyDisplayedNews =>protectedFALSE hideIdList =>protected'' (0 chars) idList =>protected'' (0 chars) action =>protected'GeorgRinger\News\Controller\NewsController::detailAction' (56 chars) class =>protected'GeorgRinger\News\Controller\NewsController' (42 chars) types =>protectedarray(empty)_customSettings =>protectedarray(empty)uid =>protectedNULL _localizedUid =>protectedNULL _languageUid =>protectedNULL _versionedUid =>protectedNULL pid =>protectedNULL

Steuererklärung auch für steuerbefreite Vereine Pflicht

Finanzämter verschicken aktuell Aufforderung

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 identisch ist, sind von der jetzt beginnenden Überprüfung nicht sämtliche Vereine betroffen. Viele werden aber eine schriftliche Aufforderung des Finanzamts zur Abgabe der genannten Unterlagen erhalten.

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“ erforderlich (www.elster.de).

Vereinfachte Überprüfung bei geringen Einnahmen
Wurden im Prüfungszeitraum nur geringe Einnahmen erzielt (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 Vordrucken „KSt 1“ und „Anlage Gem“ sowie dem Geschäfts- und Tätigkeitsbericht eingereicht wird.

Der Vordruck „Gem 1 – Anlage“ steht als ausfüllbare pdf-Datei auf der Internetseite des Landesamtes für Steuern (www.lfst-rlp.de) unter
„Service > Vordrucke > Körperschaftsteuer > Gemeinnützigkeit“ zur Verfügung.
Kassenberichte oder sonstige Unterlagen und Belege über Einnahmen und Ausgaben sind jedoch nicht erforderlich und müssen erst auf Nachfrage nachgereicht werden. Geschäfts- oder Tätigkeitsbericht müssen jedoch stets abgegeben werden.

 

Nach oben