What is the instructor allowance?
What is the trainer allowance?
The trainer allowance allows you to receive income from a part-time job tax-free up to an amount of 3,000 Euro per year (§ 3 No. 26 EStG). This tax exemption is aimed at activities in the educational, artistic or care sector carried out on behalf of the public sector or for charitable, benevolent or church purposes.
Eligible activities
Activities that fall under the trainer allowance include:
- Sports trainers or team supervisors
- Choir directors, orchestra conductors or church organists
- Youth leaders or holiday supervisors
- Paramedics at sports events, cultural events and parades
- Care of elderly, sick or disabled people
Income from these activities is tax-free up to 3,000 Euro per year. If you earn more, the excess amount must be taxed as income from self-employed or employed work.
Non-eligible activities
The following activities do not fall under the trainer allowance:
- Board members
- Cashiers or equipment managers of a sports club
- Animal trainers
- Hall attendants
Trainer allowance at vaccination and test centres
Voluntary helpers in vaccination and test centres could benefit from tax relief from 2020 to 2023. Those who helped directly with vaccinations or tests, such as conducting briefings or administering vaccinations/tests, could use the trainer allowance of up to 3,000 Euro per year.
The trainer allowance could also be applied to activities related to the organisation of vaccinations, such as registration, vaccine preparation or documentation. For those working in the administration and organisation of the vaccination centres, the volunteer allowance (§ 3 No. 26a EStG) applied.
Tax applicability
The trainer allowance can only be claimed for activities in charitable organisations or with public employers such as the federal government, states or municipalities. Activities in private medical practices or private test centres are excluded.
