Reporting obligation for certain fee payments in 2003 according to § 109a EStG

Bye End of January 2004 are by means of Form E 18 bis End of February 2004 at electronic submission to report fees paid out in 2003 to the tax office. The following points are added to the explanations in the Client Information January 2003:

Form of declaration by the recipient

Fundamentally, online communications from the tax office are recorded, but print communications are only partially recorded. However, there is no automatic transfer into the tax assessment, as is the case with payslips. According to the tax authorities, even entering the number of communications on page 1 of the income tax return is not sufficient to record this income. In a Side dish are rather the obtained Fees to be listed separately and of the corresponding Assign to income type. What the burdens of this organisational deficiency will be remains open for now.

:: Reporting obligation for associations

Fees are generally paid to Athlete, Trainer and Referee, which as Freelance Employees working and the Social security obligation subject to, as well as
Speaker, Teaching staff and Teaching Outside one Employment relationship reportable, if the de minimis limits (€900 per year, €450 per individual service) are exceeded.

:: The following Special features are for Athlete, Trainer and Referee Please note:

• Tax-free income according to club guidelines, Tz 772
  A tax-free allowance of up to €75 per month applies. This allowance must be disregarded when determining the aforementioned negligible amounts.
• Reimbursements according to club guidelines, section 474
  Travel expenses are not to be reported.
• Lump-sum allowance for part-time employment
  Up to €537.78 per month are contribution-free according to § 49 para. 7 ASVG. If a contract for work and services exists, the reporting obligation to the tax office also lapses in this case if there is no main occupational income.
  In the case of a part-time employment relationship, income tax is payable if the triviality limit (2003: €309.38, 2004: €316.19) is exceeded; however, no social security contributions are payable up to €537.78 p.m.

:: There is therefore no reporting obligation for:
- Speaker, Teaching staff or Teaching as an employee, and outside of employment for fees including reimbursement for travel expenses up to the de minimis threshold. (EStR 8307, 8312).
However, only turnovers subject to VAT are then reportable, and not mere cost reimbursements or disproportionately low remuneration, which are not based on an exchange of services. (According to specialist literature).
- Athlete, Trainer and Referee outside of an employment relationship or a freelance contract, as this would generate income from a trade or business. (EStR 8311).

Practical tip
In view of the early appointment dates at the beginning of 2004, it is recommended to prepare the relevant data in good time. The Electronic notification is legally mandatory, submission in paper form is only permitted if there is no internet connection.
In an information note from the BMF, it is pointed out that for the reporting period 2003 (notification 2004), the rather lenient procedure which was still tolerated for 2002 has now ended and strict adherence to the applicable principles must be observed.

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