SteuerGo FAQs

(2023) Who can claim the trainer's allowance?

Those who wish to benefit from the so-called trainer allowance do not necessarily have to be involved as a trainer in a sports club. The allowance can also be claimed for the following activities:

• training manager, instructor, educator, supervisor or similar activities
• artistic activities
• care of disabled, sick or elderly people

The trainer allowance is subject to the following conditions:

• The activity must be carried out in the service or on behalf of a public or public-law institution, a non-profit association, a church or similar organisation promoting charitable, benevolent or religious purposes.
• The activity must not be carried out as a main occupation; an activity is considered part-time if it does not take up more than one-third of a comparable full-time job.
• Each person can earn up to 3,000 Euro per year tax and social security-free. Only the part of the part-time income exceeding this allowance must be taxed.

Eligible activities include, for example:

• working as a sports trainer or team supervisor,
• a choir leader or orchestra conductor,
• teaching and lecturing in the context of general education and training,
• support services provided by outpatient care services (R 3.26 para. 1 LStR),
• immediate measures for the seriously ill and accident victims, e.g. by paramedics and first aiders (R 3.26 para. 1 LStR),
• transport for disabled people.

Part-time activities in the private sector, for trade unions or political parties are not exempt from tax, as there is no "eligible client".

 

As early as 2020 to 2022, voluntary helpers in vaccination and test centres could use the so-called trainer or volunteer allowance.

The Thuringian Ministry of Finance confirms that these reliefs will also apply in 2023. The regulation is uniform nationwide (Thuringian MinFin of 9.2.2023, 1040-21-S 1901/67-18465/2023).

For those directly involved in vaccinations or tests, the trainer allowance applies (§ 3 No. 26 EStG). From 2021, it amounts to 3,000 Euro per year. This also includes preparatory and follow-up activities. Those involved in the administration and organisation of vaccination or test centres can claim the volunteer allowance.

From 2021, it amounts to 840 Euro (§ 3 No. 26a EStG). To use the allowances, the client or employer must be charitable or a public employer. The allowances only apply to part-time activities where the working hours do not exceed certain limits.

The trainer and volunteer allowances are annual amounts that cannot be divided. If different activities fall within the scope of § 3 No. 26 or 26a EStG, the maximum amount can only be granted once.