Verordnung des Bundesministers für Finanzen über die Zuordnung der Bezüge von Lehrbeauftragten zu den Einkünften aus nichtselbständiger Arbeit
§ 1. Die Bezüge aus der Tätigkeit als Lehrbeauftragte(r) an Universitäten, Hochschulen, Fachhochschulen,
Pädagogischen Akademien oder ähnlichen Bildungseinrichtungen sind unabhängig vom zeitlichen Ausmaß des Lehrauftrages Einkünfte aus nichtselbständiger Arbeit im Sinne des § 25 Abs. 1
lit. a EStG 1988.
§ 2.  Die Verordnung ist erstmalig für Lohnzahlungszeiträume...
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