ProstSchG Gedankenspiel - Prostituierte sind FreiberuflerInnen

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  1. Ina-totouch

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    Mein Gedankenspiel - Prostituierte sind FreiberuflerInnen

    Prostituierte/SexarbeiterInnen sind FreiberuflerInnen, die sich aufgrund ihrer schöpferischen Begabung und Befähigung die Qualifizierung für diese Tätigkeit erworben haben.

    Sie sind demzufolge dem Berufszweig der "Freiberuflichen Fähigkeitsberufe" zuzuordnen.

    Es gibt 3 "Freiberufliche Fähigkeitsgruppen"

    1. Katalogberufe
    - Heilberufe: Ärzte, Zahnärzte usw.
    - rechts-, steuer- und wirtschaftsberatende Berufe: Rechsanwälte, Notare, Steuerberater usw.
    - naturwissenschaftliche u. technische Berufe:
    Ingeneure, Chemiker usw.
    - infomationsvermittelnde u. sprachliche Berufe:
    Künstler, Wissenschaftler, Lehrer, Schriftsteller usw.

    2. Analogberufe
    Berufe, die den Katalogberufen ähnlich sind...

    3. Tätigkeitsberufe
    Aufgrund der Vielzahl und Vielfältigkeit freiberuflicher Tätigkeiten ist es kaum möglich, jede einzelne freiberufliche Berufsbezeichnung abschließend zu nennen. Daher ist die Frage, ob eine Tätigkeit als freiberuflich eingestuft werden kann, nicht immer eindeutig zu beantworten.

    Steuerrechtlich entscheidend ist dabei die Abgrenzung von freiberuflicher und gewerblicher selbständiger Tätigkeit, da Freiberuflerinnen und Freiberufler keine Gewerbesteuer zahlen müssen.

    ...

    Laut Auskunft des LH Dresden, Ordnungsamt, Abteilung/Sachgebiet Gewerbeanmeldung gibt es seit dem Inkrafttreten des ProstSchG 2017 keine Gewerbeanmeldung mehr für "Prostituierte", da "Prostituierte" nach § 14 Absatz 1 der Gewerbeordnung kein anmeldepflichtiges Gewerbe ausüben. Obwohl dies in der Vergangenheit gewünscht und akzeptiert wurde.

    Mit der Anmeldung laut ProstSchG 2017 beim Ordnungsamt sind sie somit "ordnungsgemäß angemeldet und erfasst". Sie gelten, wie auch viele andere freie Berufe (Anwälte, Ärzte und Künstler) jetzt als Freiberufler. Dies befreit sie zwar von der Gewerbesteuer aber nicht von der Einkommenssteuer.

    ...

    Ich finde diesen neuen Aspekt mehr als Interessant.

    Hurra, damit sind Prostituierte einer "Berufsgruppe" zugeordent. Oder?

    Herzlichst Ina
     
    Ina-totouch, Aug 16, 2018
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  2. Feldstecher

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    Feldstecher, Aug 16, 2018
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  3. Ina-totouch

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    Ina-totouch, Aug 16, 2018
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    Balticseafan, Aug 16, 2018
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    Feldstecher, Aug 16, 2018
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    Euler, Aug 16, 2018
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    Last edited: Aug 18, 2018
    Forty, Aug 18, 2018
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    Ina-totouch, Aug 19, 2018
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