Ehrenamtspauschale geltend machen

• § 3 Nr. 26a Einkommensteuergesetz (EStG)

Claiming tax exemption for sideline activities according to § 3 No. 26a Einkommensteuergesetz (EStG)

If you carry out a part-time activity in the non-profit, charitable or ecclesiastical sector that does not meet the requirements for the lump-sum allowance for exercise leaders, the income is tax-free up to an amount of EUR 840.00 per year (lump-sum allowance for voluntary work).

Beneficiary activities:

• Board of directors, treasurer
• Referee in the amateur sector
• Ground or equipment maintenance
• Office worker
• Cleaner

Not beneficiaries:

• Amateur athletes
• Helpers at the club festival
• Helpers collecting old material

The tax office may request documents from you to substantiate the requirements for the lump-sum allowance for voluntary work.

You exercise one of the above-mentioned privileged secondary occupations in the service or on behalf of

• a legal person under public law or
• a tax-privileged association

for the promotion of charitable, benevolent or ecclesiastical purposes.

In the case of tax-privileged associations, it is generally to be assumed that the activity also serves the promotion of these tax-privileged purposes. Accordingly, the tax exemption is also granted if the activity is carried out within the framework of a special purpose business.

The tax exemption does not apply to an activity in a taxable commercial business.

A part-time activity may not take up more than one third of a comparable full-time occupation.

Claiming the honorary and exercise leader lump-sum allowance

You can only claim the lump-sum allowance for voluntary work and the lump-sum allowance for training supervisors if they are two different activities (with the same or different corporate bodies). These activities must

• be carried out on a part-time basis,
• be separable from each other,
• be separately remunerated,
• be clearly regulated and
• actually be carried out.

none

You claim the honorary flat rate in your income tax return.

the respective deadline for filing the income tax return

Appeal, if applicable (details on the procedure in the decision)