(2023)
Can I receive a tax reduction for activities not covered by the trainer's allowance?
Yes. The trainer's allowance is only available for educational and caregiving activities.
However, there are other activities that can receive tax benefits if you are volunteering. If you work for a non-profit association or a public corporation, you can receive up to 840 Euro tax-free without meeting the requirements for the trainer's allowance.
In practice, expense allowances for any charitable work are tax-free up to 840 Euro. However, an important condition must be met: you must work part-time for the charitable institution.
Examples of activities that fall under the 840 Euro tax reduction (BMF letter dated 21.11.2014):
- Club board, treasurer, cashier, secretary.
- Groundskeeper, hall manager, equipment manager, music librarian, fire service equipment manager.
- Supervisors.
- Office staff, cleaning staff.
- Parents driving their children to football matches.
- Refereeing in amateur sports.
- Volunteers at welfare organisations.
- Volunteers in church activities.
- Care and training of animals, e.g. racehorses and service dogs.
- Animal carers in an animal shelter.
- Supervisory duties in a swimming pool.
- Church board.
- Patient advocates in hospitals.
