The FG Münster (17:12:10, 4 K 3554/08 G) has to distinguish between a commercial and professional (teaching) activities taken a position. Specifically, it concerned the classification of a working state medical insurance for a branch manager , which according to § 18 paragraph 1 No. 1 p. 1 Income Tax Act (independently exerted teaching activities) as a freelancer at her.
In his position, the applicant had the technical supervision of subordinate field staff taken in the field of health professionals. This included, inter alia, to inform about current sales strategies and product innovations to provide insurance professional knowledge in the fields of health, life and property and liability insurance, and to give as part of sales training communication training. He also advised his subordinate field staff in conclusion of insurance contracts.
The FG Münster, however, could detect no needed for § 18 para 1 sentence 1 No. 1 ITA "teacher-student ratio." Although the overall activity also includes teaching elements. However, the overall activity of the teaching activity is not influenced or dominated. The FG classified the plaintiff as a kind of "boss insurance agent" in industrial agreements.
Note teaching the meaning of § 18 para 1 No. 1 of the Income Tax Act is to impart knowledge, skills, abilities, behaviors and attitudes by teachers to pupils in an organized and institutionalized form (BFH, Case 2.2 .00, XI R 38/98, with further references). Required for this is that the knowledge or intelligence because of a generally applicable, only in individual cases are modular learning program will be taught. The Object of instruction is irrelevant.
Does the activity of the preparation and development of a special on the needs of a person assigned program, it is no longer a teacher in an organized and institutionalized form, but commercial consultancy. in teaching is a form of "know-how-Mix" provides, there is also no teaching, but an advisory operation before.
The activities of the plaintiff was marked but just by a comprehensive technical support of field staff, which included both the ongoing professional training and practical support.
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