Part-time activities in the private sector, for trade unions or political parties are not exempt from tax, as there is no "eligible client".
As early as 2020 to 2022, voluntary helpers in vaccination and test centres could use the so-called trainer or volunteer allowance.
The Thuringian Ministry of Finance confirms that these reliefs will also apply in 2023. The regulation is uniform nationwide (Thuringian MinFin of 09.02.2023, 1040-21-S 1901/67-18465/2023).
For those directly involved in vaccinations or tests, the trainer allowance applies (§ 3 No. 26 EStG). From 2021, it amounts to 3.000 Euro per year. This also includes preparatory and follow-up activities. Those involved in the administration and organisation of vaccination or test centres can claim the volunteer allowance.
From 2021, it amounts to 840 Euro (§ 3 No. 26a EStG). To use the allowances, the client or employer must be charitable or a public employer. The allowances only apply to part-time activities where the working hours do not exceed certain limits.
The trainer and volunteer allowances are annual amounts that cannot be divided. If different activities fall within the scope of § 3 No. 26 or 26a EStG, the maximum amount can only be granted once.
