О свободных профессиях в сфере электронной обработки данных

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Согласно решению Федерального финансового суда Германии, к свободным профессиям, доходы от которых не подлежат обложению промысловым налогом (Gewerbesteuer), принадлежат теперь и администраторская деятельность, обслуживание, индивидуализация и контролирование операционных систем, а также деятельность ведущего менеджера крупных ИТ-проектов. В отдельности были рассмотрены следующие случаи.

Инженер ИТ. Дипломированный инженер со специализацией «техническая информатика» занимается свободной профессиональной деятельностью согласно §18 Abs.1 Nr.1 S.2 EStG, если он в качестве системного администратора контролирует, оптимизирует, обслуживает несколько компьютерных сетей и управляет ими. В сфере электронной обработки данных работа инженеров не ограничивается лишь разработкой и созданием аппаратного и программного обеспечения. В большей степени она охватывает компьютеризированное управление, контролирование и оптимизацию производственных процессов, а также создание и обслуживание корпоративных компьютерных сетей и серверов.

Консалтинг в области электронной обработки данных. Самоучка, владеющий знаниями и навыками дипломированного программиста, может быть причислен к представителям свободных профессий, если он занимается установкой и обслуживанием операционных систем и систем передачи данных. При этом он не только должен выполнять свою работу на уровне инженера, но и иметь соответствующее образование. Тот, кто занимается разработкой и обслуживанием программного обеспечения, относится как программист к представителям свободных профессий и в тех случаях, когда он осуществляет имплементирование разработанного третьей стороной программного обеспечения. Необходимо лишь, чтобы выполняемая работа не ограничивалась обычной установкой программы.

Менеджер ИТ-проекта. И в данном случае налогоплательщик как самоучка владеет знаниями и способностями дипломированного программиста. Федеральный финансовый суд определил, что управление ИТ-проектами относится к типичной для инженера-программиста профессиональной деятельности. Тот факт, что в силу объема и высокой степени сложности работы такие проекты реализует команда специалистов, не повлиял на решение суда. Важно, чтобы представитель свободной профессии осуществлял руководство проектом и нес личную ответственность за его выполнение.

Irina Erbe, Steuerberaterin, Diplom-Finanzwirtin

Foto: Major Nelson, flickr, My new office

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