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USt) sind in tatsächlicher Höhe zu erfassen. Die Betriebsausgaben sind mit 70 Prozent der Betriebseinnahmen anzusetzen. Bei Veredelungstätigkeit (Haltung von Schweinen, Rindern, etc.) beträgt die Ausgabenpauschale 80 Prozent der Einnahmen.",{"type":821,"attrs":913,"content":914},{"level":823},[915],{"text":916,"type":199},"Land- und forstwirtschaftlicher Nebenerwerb",{"type":196,"content":918},[919,921,923],{"text":920,"type":199},"Als Nebenerwerb sind Nebentätigkeiten zu verstehen, die nach ihrer wirtschaftlichen Zweckbestimmung dem land- und forstwirtschaftlichen Haupt-",{"type":922},"hard_break",{"text":924,"type":199},"betrieb wirtschaftlich untergeordnet sind. Die wirtschaftliche Unterordnung (und damit die Zurechnung der Einnahmen zu den Einkünften aus Land- und Forstwirtschaft) wird unterstellt, wenn mehr als fünf Hektar land- und forstwirtschaftliche Grundflächen bzw. bei Garten- und Weinbaubetrieben mehr als ein Hektar bewirtschaftet werden. Es gelten folgende Grenzen:",{"type":196,"content":926},[927,931],{"text":928,"type":199,"marks":929},"Topf 1:",[930],{"type":801},{"text":932,"type":199},"Die Einnahmen aus der bäuerlichen Nachbarschaftshilfe über der reinen Selbstkostenbasis (ÖKL-Richtwerte) mit den am Betrieb notwendigen Betriebsmitteln (Bsp. Ein Mähdrescher) oder mit Verrechnung der eigenen Arbeitsleistung sind dann Einnahmen aus Land- und Forstwirtschaft untergeordnet, wenn sie zusammen 45.000 Euro („Topf 1“) nicht überschreiten.",{"type":196,"content":934},[935,939],{"text":936,"type":199,"marks":937},"Topf 2:",[938],{"type":801},{"text":940,"type":199},"Einnahmen aus der Privatzimmervermietung bis zehn Betten mit land- und forstwirtschaftlichen Nebenleistungen wie insbesondere Frühstück („Urlaub am Bauernhof“). Es gibt keine Umsatzgrenze.",{"type":196,"content":942},[943,947],{"text":944,"type":199,"marks":945},"Topf 3:",[946],{"type":801},{"text":948,"type":199},"Einnahmen aus Dienstleistungen gegenüber Landwirten und Nichtlandwirten, z. B. Winterdienst, Kulturpflege im ländlichen Raum, Direktvermarktung, Be- und Verarbeitung von Naturprodukten sowie Almausschank. Der „Topf 3“ darf in Summe die Grenze von 45.000 Euro nicht überschreiten (maximal jedoch 25 Prozent der Einnahmen des Hauptbetriebs betragen)",{"type":821,"attrs":950,"content":951},{"level":823},[952],{"text":953,"type":199},"Laufend kontrollieren",{"type":832,"content":955},[956,962,968,974],{"type":835,"content":957},[958],{"type":196,"content":959},[960],{"text":961,"type":199},"Einheitswertbescheid sofort kontrollieren oder kontrollieren lassen",{"type":835,"content":963},[964],{"type":196,"content":965},[966],{"text":967,"type":199},"Umsatzgrenze immer evident halten und kontrollieren",{"type":835,"content":969},[970],{"type":196,"content":971},[972],{"text":973,"type":199},"Vor der Aufnahme jeder neuen Nebentätigkeit fachkundige Beratung aufsuchen (LK oder Steuerberater)",{"type":835,"content":975},[976],{"type":196,"content":977},[978],{"text":979,"type":199},"Auch auf Familienbonus und Alleinverdienerabsetzbetrag nicht verzichten",{"type":821,"attrs":981,"content":982},{"level":823},[983],{"text":984,"type":199},"Fazit",{"type":196,"content":986},[987],{"text":988,"type":199},"Die landwirtschaftliche Pauschalierung ist für uns ein sehr bedeutsames Regelwerk. 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Schon aus diesem Grund sollte man sich vor der Ansschaffung eines Hundes gut überlegen, für welchen Zweck der Vierbeiner gebraucht wird.",{"type":196,"content":1687},[1688],{"text":1689,"type":199},"„Der klassische Hofhund ist meist größer und territorial veranlagt“, weiß Hundetrainerin Anna Pregel. „Rassen wie der Deutsche Schäferhund, der Berner Sennenhund oder auch der Hovawart haben sich bewährt und sind bekannt für ihre Fähigkeit, ein Anwesen zu bewachen und zu melden, wenn sich diesem Fremde nähern.“ Doch die Aufgaben eines Hofhundes können variieren. Manchmal werden sie benötigt, um das Vieh zu hüten, wie es zum Beispiel bei Border Collies oder Australian Shepherds der Fall ist. Wichtig sei es laut Pregel, „dem Hund von Beginn an klarzumachen, was er tun soll und was nicht“.",{"type":821,"attrs":1691,"content":1692},{"level":823},[1693],{"text":1694,"type":199,"marks":1695},"Ohne Erziehung geht es nicht",[1696],{"type":801},{"type":196,"content":1698},[1699],{"text":1700,"type":199},"Ein zentraler Aspekt ist die konsequente Erziehung des Tieres. „Es ist wichtig, dass die Besitzer sich vorher Gedanken machen, was sie ihrem Hund in ihrem Umfeld bieten können“, betont die Trainerin.",{"type":1702,"content":1703},"blockquote",[1704],{"type":196,"content":1705},[1706],{"text":1707,"type":199,"marks":1708},"“Gerade auf einem Hof ist es entscheidend, dem Hund frühzeitig beizubringen, welche Bereiche für ihn zugänglich sind und welche nicht.” – Anna Pregel",[1709,1710],{"type":801},{"type":1313},{"type":821,"attrs":1712,"content":1713},{"level":823},[1714],{"text":1715,"type":199,"marks":1716},"Hofhunde: Die Wächter und Helfer der Lande",[1717],{"type":801},{"type":196,"content":1719},[1720],{"text":1721,"type":199},"„Die Sozialisierung spielt eine große Rolle, vor allem wenn der Hof an Wanderwege grenzt. 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14. April startet das Agrarwetter-Service","2025-08-18T15:25:18.023Z","2025-09-02T14:40:25.782Z","2025-09-02T14:40:25.795Z",81269219560837,"6430ef9d-7a79-4414-b26b-14de39668168",{"_uid":2209,"body":2210,"tags":2228,"media":2229,"print":2236,"title":2202,"author":2243,"_editable":2244,"component":1022,"hasVideos":36,"redaktion":2245,"categories":2249},"711b68c5-fe8f-4bf1-8b81-0334539ae96e",[2211],{"_uid":2212,"text":2213,"title":16,"_editable":2227,"component":990},"452a9975-6cd5-4268-bb11-013dfbd5c7a0",{"type":193,"content":2214},[2215,2219,2223],{"type":196,"content":2216},[2217],{"text":2218,"type":199},"Es ist eine Erfolgsgeschichte, die seit knapp zwei Jahrzehnten durch eine Kooperation der Tiroler Bauernzeitung, des Tiroler Bauernbundes, der Tiroler Versicherung und der GeoSphere Austria (ehemals ZAMG) in Innsbruck geschrieben wird. Mit dem Agrarwetter werden den Bäuerinnen und Bauern kostenlos aktuelle Wetterprognosen auf Abruf per Telefon oder auf der Webseite des Tiroler Bauernbundes zur Verfügung gestellt. Mit Montag, 14. April, startet das Agrarwetter-Service heuer.",{"type":196,"content":2220},[2221],{"text":2222,"type":199},"Im Jahr 2024 verzeichnete die GeoSphere Austria eine Rekordanzahl von Anrufen, erzählt Manfred Bauer, Leiter der Regionalstelle Tirol und Vorarlberg: „Wir verzeichneten bis zu 3.600 Anrufer täglich – das Wetter-Service ist nach wie vor sehr gefragt. Obwohl im Internet viel Info zur freien Verfügung abrufbar ist, setzen die Bäuerinnen und Bauern auf unseren heimischen Wetterdienst, denn wir bieten jahrzehntelange Erfahrung mit dem regionalen Wetter.“ Ob Frostphasen, Trockenheit oder Gewitterfronten – der Agrarwetter-Service gäbe der Landwirtschaft Planungssicherheit. Bauer meint: „Nur wenig wirkt sich so komplex auf die Landwirtschaft aus wie das Wetter. Auch wir spüren den Klimawandel und die Veränderungen im Wetter, die damit einhergehen.“",{"type":196,"content":2224},[2225],{"text":2226,"type":199},"Bauernbunddirektor Peter Raggl freut sich, den Bauernbund-Mitgliedern das Agrarwetter-Service weiterhin anbieten zu können: „Gerade für die Landwirtschaft ist es essenziell, wie das Wetter ausfällt – und da verlassen sich unsere Mitglieder auf Profis.“ Er bedankte sich bei der Tiroler Versicherung für die Kooperation. „Es ist uns ein großes Anliegen gerade auch für die Landwirtschaft einen niederschwelligen Zugang zu einer professionellen Wetterprognose zu geben“, so Martin Reiter von der Tiroler Versicherung.","\u003C!--#storyblok#{\"name\": \"article-section-blok\", \"space\": \"286169096649098\", \"uid\": \"452a9975-6cd5-4268-bb11-013dfbd5c7a0\", \"id\": \"81269219560837\"}-->",[606],{"id":2230,"alt":2231,"name":16,"focus":16,"title":2232,"source":16,"filename":2233,"copyright":2234,"fieldtype":42,"meta_data":2235,"is_external_url":36},81161634204187,"Agrarwetter","Martin Reiter, Manfred Bauer und Peter Raggl in der Wetterzentrale am Innsbrucker Flughafen.","https://a.storyblok.com/f/286169096649098/2560x1920/4ab7ab9cb7/img_1686-scaled.jpg","TBB",{"alt":2231,"title":2232,"source":16,"copyright":2234},[2237],{"_uid":2238,"done":36,"text":2239,"title":16,"assets":2242,"keywords":16,"preamble":16,"component":1607},"e224b26e-6bd3-470e-bb49-4ddabe5451c2",{"type":193,"content":2240},[2241],{"type":196},[],[1005],"\u003C!--#storyblok#{\"name\": \"news\", \"space\": \"286169096649098\", \"uid\": \"711b68c5-fe8f-4bf1-8b81-0334539ae96e\", \"id\": \"81269219560837\"}-->",[2246],{"_uid":2247,"_editable":2248,"component":1027,"assetsStatus":1028,"surveyStatus":1029},"4fb5903f-b6e7-4b36-bc4e-bac8c6f1aa01","\u003C!--#storyblok#{\"name\": \"redaktionstool-settings\", \"space\": \"286169096649098\", \"uid\": \"4fb5903f-b6e7-4b36-bc4e-bac8c6f1aa01\", \"id\": \"81269219560837\"}-->",[759],"mit-14-april-startet-der-agrarwetter-service","archiv/mit-14-april-startet-der-agrarwetter-service",-170940,[],{"meta":2255,"assets":2280,"blocks":2284},{"id":2256,"date":2257,"slug":2250,"tags":2258,"title":2202,"author":2263,"images":2272,"sbAuthor":2273,"categories":2274,"articleTags":2275,"featured_alt":16,"original_url":2276,"sbCategories":2277,"featured_media":2278,"author_id_original":2264,"proposed_confidence":1060,"proposed_contentType":1022,"original_featured_media_url":2279},546356,"2025-04-10T09:07:20",[2259,2260,2261,2231,2262],"GeoSphere Austria","Wetterdienst","ZAMG","Service",{"id":2264,"link":2265,"name":2266,"slug":2267,"avatar_urls":2268,"description":16},1471,"https://bauernzeitung.at/author/pixner/","Hannah Pixner","pixner",{"24":2269,"48":2270,"96":2271},"https://secure.gravatar.com/avatar/c7e758b6964d8ac994a650e215f9a350?s=24&d=mm&r=g","https://secure.gravatar.com/avatar/c7e758b6964d8ac994a650e215f9a350?s=48&d=mm&r=g","https://secure.gravatar.com/avatar/c7e758b6964d8ac994a650e215f9a350?s=96&d=mm&r=g",[],"6081e7f5-d089-44e6-97e9-c8cb8cd39f83",[606],[606],"https://bauernzeitung.at/mit-14-april-startet-der-agrarwetter-service/",[414],"./assets/IMG_1686-scaled.jpg","https://bauernzeitung.at/wp-content/uploads/2025/04/IMG_1686-scaled.jpg",[2281],{"id":2230,"url":2233,"meta":2282,"filename":2283,"asset_folder_id":1066},{"alt":2283,"title":2283,"source":16,"copyright":16},"IMG_1686-scaled.jpg",[2285],{"text":2286,"title":2202,"component":990},{"type":193,"content":2287},[2288,2291,2294],{"type":196,"content":2289},[2290],{"text":2218,"type":199},{"type":196,"content":2292},[2293],{"text":2222,"type":199},{"type":196,"content":2295},[2296],{"text":2226,"type":199},"bd40fe0f-b373-42ed-80b1-e3bbf1c25cb1","2025-04-10T09:07:20.000Z",[],{"name":2301,"created_at":2302,"published_at":2303,"updated_at":2304,"id":2305,"uuid":2306,"content":2307,"slug":2355,"full_slug":2356,"sort_by_date":47,"position":2357,"tag_list":2358,"is_startpage":36,"parent_id":1035,"meta_data":2359,"group_id":2399,"first_published_at":2400,"release_id":47,"lang":216,"path":47,"alternates":2401,"default_full_slug":47,"translated_slugs":47},"Anmeldefrist für die Summer School VetINNSights läuft bis 25. April","2025-08-18T15:24:56.120Z","2025-09-02T14:47:53.752Z","2025-09-02T14:47:53.765Z",81269129850199,"bcedb979-75a9-4af9-98f9-50a498ff2354",{"_uid":2308,"body":2309,"tags":2332,"media":2333,"print":2340,"title":2301,"author":2347,"preamble":2348,"_editable":2349,"component":1022,"hasVideos":36,"redaktion":2350,"categories":2354},"e698d2cc-fef0-42c1-a54c-6e05295e8b64",[2310],{"_uid":2311,"text":2312,"title":16,"_editable":2331,"component":990},"d27db061-94c6-42c2-970d-90b0862e361f",{"type":193,"content":2313},[2314,2318,2322,2327],{"type":196,"content":2315},[2316],{"text":2317,"type":199},"Durch eine Kooperation zwischen der Veterinärmedizinischen Universität Wien und dem Land Tirol bietet die Summer School VetINNSights eine einzigartige Gelegenheit, einen ersten, exklusiven Einblick in das Studium und den Beruf einer Tierärztin oder eines Tierarztes zu gewinnen.",{"type":196,"content":2319},[2320],{"text":2321,"type":199},"Die Teilnahme an der Summer School ist kostenlos, die Anzahl der Plätze jedoch begrenzt. Wer sich bewerben möchte, sollte Lebenslauf, Motivationsschreiben und Foto bis spätestens 25. April 2025 an vet.summerschool@tirol.gv.at senden. „Wir möchten junge Talente für die Veterinärmedizin begeistern und somit dazu beitragen, die veterinärmedizinische Versorgung auch in Zukunft sicherzustellen. Wer Interesse an einer tiermedizinischen Karriere hat, sollte sich diese Chance nicht entgehen lassen!“, bestätigt LH-Stv. Josef Geisler.",{"type":821,"attrs":2323,"content":2324},{"level":308},[2325],{"text":2326,"type":199},"Einstieg vor dem Studium",{"type":196,"content":2328},[2329],{"text":2330,"type":199},"Lorenz Khol, Professor für Wiederkäuer im Alpenraum und Leiter der Außenstelle der Vetmeduni in Tirol, hebt hervor, wie wichtig es ist, schon frühzeitig konkrete Erfahrungen zu sammeln: „Die Summer School bietet eine ideale Gelegenheit, sich mit dem Studium der Veterinärmedizin und dem Beruf des Tierarztes/der Tierärztin auseinanderzusetzen und erste Einblicke in die Anforderungen und die Praxis zu bekommen. Idealerweise sollte die Summer School bereits ein Jahr vor einem geplanten Studienbeginn besucht werden. So kann die Entscheidung gut vorbereitet werden und die Teilnehmerinnen und Teilnehmer haben die Chance, wertvolle Kontakte zu knüpfen.”","\u003C!--#storyblok#{\"name\": \"article-section-blok\", \"space\": \"286169096649098\", \"uid\": \"d27db061-94c6-42c2-970d-90b0862e361f\", \"id\": \"81269129850199\"}-->",[606],{"id":2334,"alt":2335,"name":16,"focus":16,"title":2336,"source":16,"filename":2337,"copyright":2338,"fieldtype":42,"meta_data":2339,"is_external_url":36},81161045903754,"SummerSchool","Die Summer School VetINNSights vermittelt nicht nur Fachwissen, sondern auch ein Gefühl für die Arbeitsweise und den Alltag von Tierärzten","https://a.storyblok.com/f/286169096649098/1772x1181/e26335310f/20250221_summerschool.jpg","Land Tirol/Simon Rainer",{"alt":2335,"title":2336,"source":16,"copyright":2338},[2341],{"_uid":2342,"done":36,"text":2343,"title":16,"assets":2346,"keywords":16,"preamble":16,"component":1607},"7a1a7dc3-c0af-4986-9c87-6fd3e185c792",{"type":193,"content":2344},[2345],{"type":196},[],[1005],"Vom 7. bis 11. Juli 2025 haben junge Menschen zwischen 16 und 19 Jahren die Chance, mit der Summer School VetINNSights in die Welt der Veterinärmedizin einzutauchen.","\u003C!--#storyblok#{\"name\": \"news\", \"space\": \"286169096649098\", \"uid\": \"e698d2cc-fef0-42c1-a54c-6e05295e8b64\", \"id\": \"81269129850199\"}-->",[2351],{"_uid":2352,"_editable":2353,"component":1027,"assetsStatus":1028,"surveyStatus":1029},"ba52c1c2-a398-4058-85cd-9f88e9da1c1c","\u003C!--#storyblok#{\"name\": \"redaktionstool-settings\", \"space\": \"286169096649098\", \"uid\": \"ba52c1c2-a398-4058-85cd-9f88e9da1c1c\", \"id\": \"81269129850199\"}-->",[759],"anmeldefrist-fuer-die-summer-school-vetinnsights-laeuft-bis-25-april","archiv/anmeldefrist-fuer-die-summer-school-vetinnsights-laeuft-bis-25-april",-170540,[],{"meta":2360,"assets":2378,"blocks":2382},{"id":2361,"date":2362,"slug":2355,"tags":2363,"title":2301,"author":2369,"images":2371,"sbAuthor":2273,"categories":2372,"articleTags":2373,"featured_alt":16,"original_url":2374,"sbCategories":2375,"featured_media":2376,"author_id_original":2264,"proposed_confidence":1060,"proposed_contentType":1022,"original_featured_media_url":2377},546363,"2025-04-07T17:18:34",[2364,2365,2366,2367,2368],"VetINNSights","Summer School","Studium","Tierärzte","Vetmed Uni",{"id":2264,"link":2265,"name":2266,"slug":2267,"avatar_urls":2370,"description":16},{"24":2269,"48":2270,"96":2271},[],[606],[606],"https://bauernzeitung.at/anmeldefrist-fuer-die-summer-school-vetinnsights-laeuft-bis-25-april/",[414],"./assets/20250221_SummerSchool.jpg","https://bauernzeitung.at/wp-content/uploads/2025/04/20250221_SummerSchool.jpg",[2379],{"id":2334,"url":2337,"meta":2380,"filename":2381,"asset_folder_id":1066},{"alt":2381,"title":2381,"source":16,"copyright":16},"20250221_SummerSchool.jpg",[2383],{"text":2384,"title":2301,"component":990},{"type":193,"content":2385},[2386,2389,2392,2396],{"type":196,"content":2387},[2388],{"text":2317,"type":199},{"type":196,"content":2390},[2391],{"text":2321,"type":199},{"type":821,"attrs":2393,"content":2394},{"level":308},[2395],{"text":2326,"type":199},{"type":196,"content":2397},[2398],{"text":2330,"type":199},"5f55a656-943b-4d7b-8634-a5252eec4262","2025-04-07T17:18:34.000Z",[],6727,10]