Can I also claim trainer allowances for multiple activities?
Yes. For example, if you work as a coach for two different clubs, you can receive the allowances from both clubs tax-free, provided the allowance of 3,000 Euro is not exceeded. Simply enter the total of the two allowances in your tax return. Any amount exceeding the maximum must be taxed.
If you have different roles, one self-employed and the other employed, you must allocate this amount to one type of income in your tax return: either self-employed or employed. In this scenario, you only receive the trainer's allowance once in total.