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ErbStG Erbschaftsteuer- und Schenkungsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Beiträge an Personenvereinigungen und rechtsfähige Vereine, die nicht lediglich die Förderung ihrer Mitglieder zum Zweck haben, sind steuerfrei, soweit die von einem Mitglied im Kalenderjahr der Vereinigung geleisteten Beiträge 300 Euro nicht übersteigen. § 13 Abs. 1 Nr. 16 und 18 bleibt unberührt.