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Sozialversicherungspflicht und Besteuerung von selbständigen Nebentätigkeiten als Dozent

Listed author(s):
  • Blaufus, Kay
  • Petermann, Sandra
  • Schanz, Sebastian
Registered author(s):

    Eine zusätzliche Einnahmequelle für Professoren und Mitarbeiter von Hochschulen aber auch für Fachkräfte aus Wirtschaft und Politik ist die Durchführung von Lehrveranstaltungen für private oder öffentliche Auftraggeber neben der Hauptbeschäftigung. Vielen Dozenten scheint die sich daraus ergebende Rentenversicherungspflicht unbekannt zu sein. Ziel dieses Beitrags ist es daher, die steuerliche und sozialversicherungsrechtliche Behandlung von Einnahmen aus selbständigen Nebentätigkeiten als Dozent sowie die Folgen einer unterlassenen Abgabenabführung darzustellen.

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    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 128.

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    Date of creation: 2012
    Handle: RePEc:zbw:arqudp:128
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