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New handball referees for the Wesermarsch

found in Rodenkirchen take a basic course for handball referee. The speaker of Anton-Günther Stinson could Elsfleth candidates from HSG Blexer TB / SV Nordenham, welcomed the AT Rodenkirchen and the SV Brake. After three days of very intense training, full of theory and practice, then the test was not a major obstacle was more. The following participants can now as a referee (rear, from left): Jane Oberfeld, Helga Kaphingst, Nick Horstmann, Lukas Patzke. Knut Mueller, Luca Bittner, Martin Bernard, Philip Wittje, Luke Fisher, Marcel Nordhausen, Rene Stuhrmann, Nils Renner, Mathias Rütemann, Jacqueline Ahrens, Rieke Wiese, Pascal Reimers, Finn Hendrik Becker, John of Hertell, (front, from left) Jürgen Kaphingst, Daniela Mauritschat, Mandy Landwehr, Rebecca Cordes, Pia Krautwald, Catherine Eden.


Source: www.nwz-online.de

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Geipel / Helbig for men's World Cup in Sweden nominated

Major Award for Lars Geipel (35) and Marcus Helbig (38): The referees from Saxony-Anhalt was supported by the IHF for the men's World Cup of 13 30 January 2011 nominated in Sweden. "This is a great honor and also the highlight of our career," enthused Lars Geipel after the official announcement of the nominations. A total of 18 pairs referees during the World Championships will be in use, twelve from Europe.

"We want to DHB and represented the German refereeing in Sweden worthy," says Lars Geipel, what awaits in the coming days and weeks for him and his partner Marcus Helbig: "A hard-hitting and intense preparation. Finally, we would physically our first men's World Cup address and mentally fit. " For optimum World Cup preparations are in addition to the line of top players in Germany and Europe, including video program, usually work and fitness training.

Geipel / Helbig form a solid team since 1993, since 2001 belong to the elite squad and DHB were evident even at the Women's World Cup 2007 in France and 2009 for use in China. Not only in these two events was the referee duo that has the experience of nearly 400 DHB and 125 international missions to convince. "The nomination of Lars and Marcus for Sweden is the result of their continuous development and its consistently good performance at the national and international level, "wants DHB referee Peter Rauch waiting the two German World Cup referees have much success.

following 18 refereeing trios were nominated for the men's World Cup in Sweden:

Kacem Mezian / Othmane Si Bachir (Algeria)

Carlos Maria Marina / Dario Leonel Minore (Argentina)

Jesus Nilson Aires Minez / Rogero Aparecido Pinto (Brazil)

Yalatima Nanga Coulibaly / Mamoudou Diabate (Ivory Coast)

Vaclav Horacek / Jiri Novotny (Czech Republic)

Per Olesen / Lars Ejby Pedersen (Denmark)

Raluy Oscar Lopez / Luis Angel Sabroso Ramirez (Spain)

Nordine Lazaar / Reveret Laurent (France)

Lars Geipel / Marcus Helbig (Germany)

Moshen Karbas Chi / Kolahdouzan Majid (Iran)

Gjorgji Nachevski / Slavco Nikolov (Macedonia)

Kenneth Abrahamsen / Arne Kristiansen (Norway)

Bogdan Nicolae Stark / Romeo Mihai Stefan (Romania)

Nenad Krstic, Peter Ljubic (Slovenia)

Nenad Nikolic / Dusan Stojkovic (Serbia)

Michal Badura / Jaroslav Ondogrecula (Slovakia)

Rickard Canbro / Mikael Claesson (Sweden)

Omar Al- Marzouqi / Mohammed Rashid Al-Nuaimi (UAE)

Source: www.dhb.de / source: DHB

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tax treatment of gambling line compensation etc.

The news of 5.10. 2010 on taxation of "referee fees" has caused a lot of attention, where the g eFunds consensus among financial authorities on the question type of income ("other income") should be informed. The following are the new interpretation on which the DHB-Law has published today.

first

payments of game management, participation and flat expense allowances (also called "referee fees") on national sports are generally regarded as activity fees and fall under the other income under § 22 No. 3 ITA. Other income under § 22 No. 3 ITA are up to 255 EURO per year tax free for the recipient (open borders, no allowance). However, you must be specified in the tax return. If this threshold is exceeded, the full amount is taxable.

second

volunteering package (allowance) to § 3 No. 26a ITA: can Additionally, the said persons € 500 per year tax-exempt tax-free to work in the field of sport (circle class - 3rd League) was obtained.

third
Example: A referee receives € 755 in tournament management compensation. There are no taxes. Volunteering offers € 500 and € 255 threshold to be considered. Referee B is in the year 756 €. In this case, 256 € taxable, ie, the other likely to add to the taxable income as the threshold was exceeded by 255 €. The volunteer package is to be considered as a deduction.

4th
No sales tax: According to § 4 No. 26b USTG are not subject to VAT, as the "voluntary work" by The sales tax is exempt.

5th
Actual reimbursement of expenses (eg travel - and accommodation costs), as previously tax-free. Is for a display in connection with the referee not a substitute function by a third party can be this amount tax deductible (expenses deduction).

6th
for the association / club as the host / organizer of games, there are no tax obligations for the payments to referees etc. For the tax treatment is only the recipient is responsible.

Source: DHB-Law