Die Aufwandsentschädigung des ehrenamtlichen Vereinsvorstands

Honorary work is indispensable for associations – also at the board level. In this context, honorary work means not only an activity which is entirely unpaid but also an activity which is not full-time. In many cases, board members, in particular board members of large associations, receive an annual five- to six-figure flat allowance for their part-time commitment. These payments may be relevant in terms of tax and social security law, which is often not taken into account. The authors focus on the classification of the compensations paid to executive bodies in all relevant fields of law and present the constantly intensifying practice of the social insurance agencies also with regard to the respective jurisdiction. The book demonstrates the conflicts of valuation between the various fields of law and initiates the overdue legal and political discussion of these issues.