Trainer and volunteer allowance: tax-free expense reimbursement

Anyone who volunteers part-time for a non-profit association or a public institution can receive expense reimbursements up to certain amounts free of tax and social contributions. There are two allowances: the higher trainer allowance for certain activities and the general volunteer allowance.

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For part-time activities as a trainer, instructor, educator, supervisor or in care, income up to 3,000 euros per year is tax-free (trainer allowance, § 3 no. 26 EStG). For other volunteer activities, the volunteer allowance of 840 euros applies (§ 3 no. 26a EStG).

The prerequisite is a part-time activity for a non-profit organization or a public-law corporation. The allowances cannot be combined arbitrarily when it concerns the same activity.

What you should do now

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1. Classify the activity
Are you a trainer/instructor/supervisor (higher allowance) or otherwise volunteering (volunteer allowance)?
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2. Check non-profit status
The organization must be non-profit or a public-law corporation.
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3. Claim the allowance
Income up to the respective allowance remains tax-free; only the excess part is to be taxed.
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4. Declare it in the return
Declare the income and the tax-free allowance correctly to avoid queries.

How to spot the scam

You tax the entire expense reimbursement although part would be tax-free.
The organization is not non-profit (then the allowance does not apply).
You try to use both allowances for the same activity.

Frequently asked questions

How high is the trainer allowance?

Up to 3,000 euros per year tax-free for part-time activities as a trainer, instructor, educator, supervisor or in care at a non-profit organization or public institution (§ 3 no. 26 EStG).

What is the volunteer allowance?

A tax exemption of up to 840 euros per year for other part-time volunteer activities at non-profit organizations (§ 3 no. 26a EStG), for example as a board member, treasurer or groundskeeper, i.e. where the trainer allowance does not apply.

Can I use both allowances?

For the same activity, no. But if you carry out different, clearly separate activities, the trainer allowance may under certain circumstances be an option for one and the volunteer allowance for the other. When in doubt, clarify this with the association or an advisor.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.