With their voluntary work, volunteers often help where it is most needed. The tax office recognizes this commitment with tax breaks. But how exactly?
Whether football coach, firefighter or nature conservationist: volunteers are on the move in many areas of our society. Some of them receive an expense allowance for their work. Taxes are generally due for this.
“However, you don’t have to pay tax on every euro,” says Daniela Karbe-Gessler from the Association of Taxpayers in Berlin. Certain allowances apply to non-profit helpers. Thanks to the trainer flat rate, trainers only have to pay tax on their expense allowance in the years 2021 and 2022 from 3000 euros. For other volunteers, at least 840 euros remain untaxed with the volunteer fee.
All those who work part-time as educators, lecturers, trainers, choir directors or trainers at a university or school, in an association or a public corporation benefit from the flat rate for trainers. Anyone who is not involved in the pedagogical field, but works as a groundskeeper, cashier or board member in a sports club, for example, can claim the voluntary service flat rate.
Employees enter the expense allowance received in Appendix N of the tax return – “in line 27 the amount of tax-free income received and in line 21 the amount that may exceed the tax-free allowance,” says Jana Bauer from the Federal Association of Wage Tax Assistance Associations. The amount in excess of the allowance is taxed at the personal tax rate.
In general, it is possible to take advantage of both allowances – i.e. both the trainer and the volunteer allowance. According to Bauer, however, this presupposes that the two honorary posts are remunerated separately and that they each involve different activities.
What is also possible: make the so-called expense donation tax-deductible. Anyone who does not accept any money for their voluntary work from the organization for which they work can deduct the expense allowance to which they are theoretically entitled in their tax return as a special expense.
It is important that the waiver of the money is agreed in writing, says Bauer. For this purpose, the respective organization can issue a donation receipt, which must be presented to the tax office on request.
