Field help:
(2020)
Have you received tax-free expenses allowances?
Select Yes if you have received tax-free expenses allowances as an employee, for example
- from public funds,
- from a secondary occupation as a trainer, instructor, educator, tutor or for a comparable secondary occupation,
- for a secondary artistic occupation,
- for the secondary occupation of caring for the elderly, sick or disabled, or
- for any other secondary occupation in the non-profit, charitable or church sector.
If the requirements for obtaining the trainer's allowance (Übungsleiterpauschale) are met, income up to 2.400 Euro per year is exempt from taxes and social security contributions. However, the income must be specified on the following page.
The trainer's allowance is dependent on the following conditions:
- The work must be carried out in the service or on behalf of a public or public-law institution, a non-profit association, a church or a comparable institution for the promotion of non-profit, charitable or ecclesiastical purposes.
- The job may not be performed as the main occupation, whereby an occupation is considered a secondary occupation if it does not take up more than one-third of a comparable full-time occupation.
