Yes, there are tax reductions for activities that do not fall under the trainer's allowance. The trainer's allowance only applies to educational or caregiving activities.
For voluntary work in non-profit associations or public law corporations, you can receive up to 840 Euro tax-free without meeting the requirements of the trainer's allowance. This expense allowance is tax-free for each charitable activity up to this amount.
Activities eligible for the 840 Euro tax reduction (BMF letter dated 21.11.2014):
- Club board, treasurer, cashier, secretary.
- Groundskeeper, hall manager, equipment manager, music librarian, fire equipment manager.
- Supervisors.
- Office staff, cleaning staff.
- Parents driving their children to football matches.
- Referee 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 council.
- Patient advocates in hospitals.
