(2023)
What is the allowance for voluntary service?
Income from part-time work in charitable, benevolent or religious organisations is tax-free up to 840 Euro per year, provided the trainer's allowance does not apply (§ 3 No. 26a EStG). This benefits individuals who volunteer in charitable 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 work-related expenses in connection with such an activity, you can only deduct them if they exceed the allowance.
From 2020 to 2022, voluntary helpers in vaccination and test centres could benefit from tax relief. This also applies for 2023, as announced by the Thuringian Ministry of Finance. This directive is nationwide (Thuringian MinFin of 9.2.2023, 1040-21-S 1901/67-18465/2023).
For those directly involved in vaccinations or tests, such as in information sessions or the vaccinations or tests themselves, the trainer's allowance (§ 3 No. 26 EStG) applies. In 2020, it was 2.400 Euro, and since 2021 it has been 3.000 Euro annually.
This regulation also applies to activities related to vaccinations, such as registration, vaccine preparation, documentation and monitoring. The same applies to mobile vaccination centres. In the case of test centres, activities related to the preparation and documentation of tests are also eligible, including the registration of those tested and the communication of results.
Individuals involved in the administration and organisation of vaccination or test centres can claim the volunteer allowance. This was 720 Euro in 2020 and increased to 840 Euro from 2021 (§ 3 No. 26a EStG). This also applies to those involved in the infrastructure of vaccination centres, such as people flow management, security, building management and logistics.
Please note that the trainer's or volunteer allowance can only be claimed for activities in charitable institutions or with public employers, such as state or local authorities. Not for work in doctors' surgeries or private test centres. An exception was agreed for vaccination centres, so the allowances also apply there if
