Praxis-Tipp: Abgeltungswirkung der steuerfreien Aufwandsentschädigung
Landräte, hauptamtliche Bürgermeister und Beigeordnete erhalten gem. § 3 Nr. 12 Satz 2 EStG i. V. m. R 3.12 Abs. Mehr auf haufe.de
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