(2021) What is the allowance for voluntary service?

Q: What is the allowance for voluntary service?

Income from part-time work in charitable, non-profit, or religious sectors is tax-free up to 840 Euro per year (until 2020: 720 Euro), provided the trainer's allowance does not apply (§ 3 No. 26a EStG). This benefits individuals who volunteer in non-profit associations and organisations and take on responsibilities. The following conditions apply: The work must be part-time. The work must promote charitable, benevolent, or religious purposes. The tax exemption for expense allowances under § 3 No. 12 EStG cannot be claimed for income from the eligible activity. Please note that part-time work is defined as taking up no more than one-third of the working hours of a comparable full-time job over the calendar year. If you incur business expenses in connection with such work, you can only deduct them if they exceed the allowance. Tip Voluntary helpers in COVID-19 vaccination centres can benefit from the trainer's or volunteer allowance, which allows payments for certain activities to be tax-free up to a specified amount. This was determined by the tax authorities in February 2021. It should also be noted that the relief measures apply even if the vaccination centre is operated by a private service provider or if the helpers are employed in the central vaccination centres and district vaccination centres through a private personnel service provider (Source: Ministry of Finance Baden-Württemberg, press release dated 20.08.2021).

Dieser Text bezieht sich auf die Steuererklärung 2021. Die aktuelle Version für die Steuererklärung 2025 finden Sie unter:
(2025): What is the allowance for voluntary service?

Income from part-time work in charitable, non-profit, or religious sectors is tax-free up to 840 Euro per year (until 2020: 720 Euro), provided the trainer's allowance does not apply (§ 3 No. 26a EStG). This benefits individuals who volunteer in non-profit associations and organisations and take on responsibilities. The following conditions apply:

The work must be part-time.
The work must promote charitable, benevolent, or religious purposes.

The tax exemption for expense allowances under § 3 No. 12 EStG cannot be claimed for income from the eligible activity.

Please note that part-time work is defined as taking up no more than one-third of the working hours of a comparable full-time job over the calendar year.

If you incur business expenses in connection with such work, you can only deduct them if they exceed the allowance.

Tip

Voluntary helpers in COVID-19 vaccination centres can benefit from the trainer's or volunteer allowance, which allows payments for certain activities to be tax-free up to a specified amount. This was determined by the tax authorities in February 2021.

It should also be noted that the relief measures apply even if the vaccination centre is operated by a private service provider or if the helpers are employed in the central vaccination centres and district vaccination centres through a private personnel service provider (Source: Ministry of Finance Baden-Württemberg, press release dated 20.08.2021).

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(2021) What is the allowance for voluntary service?

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