SteuerGo FAQs

(2023) What is the instructor allowance?

If you earn income from part-time work, such as as an instructor, educator, trainer, or similar occupation, this income is tax-free up to an amount of 3,000 Euro per year (until 2020: 2,400 Euro) (§ 3 No. 26 EStG). The same limit applies to part-time artistic activities or if you care for elderly, sick, or disabled people on a part-time basis. The condition is that the work is carried out on behalf of the public sector or for charitable, benevolent, or religious purposes.

If you earn more than 3,000 Euro in your employment, you must declare the income as income from self-employment or employment.

Beneficiaries within the meaning of the instructor allowance include, for example:

• Sports trainers or team supervisors
• Choir directors, orchestra conductors, or church organists
• Youth leaders, holiday supervisors
• Paramedics at sports events, cultural events, and parades
• The following activities are not eligible
• Board members
• Cashiers or equipment managers of a sports club
• Animal trainers
• Hall managers

From 2020 to 2022, voluntary helpers in vaccination and test centres could benefit from tax relief. This also applies for the year 2023, as announced by the Thuringian Ministry of Finance. This directive is nationwide (Thuringian Ministry of Finance, 9.2.2023, 1040-21-S 1901/67-18465/2023).

For those directly involved in vaccinations or tests, such as in counselling sessions or the vaccinations or tests themselves, the instructor 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 relation to test centres, activities for the preparation and documentation of tests are also eligible, including the registration of those tested and the communication of results.

Persons 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 instructor or volunteer allowance can only be claimed for activities in charitable institutions or with public employers, such as the state or municipalities. Not for work in doctors' surgeries or private test centres. An exception was agreed for vaccination centres, so the allowances also apply there if