Field help:
... tax-free (allowance)
Enter the tax-free amount you wish to deduct in accordance with § 3 No. 26, 26a or 26b EStG.
The allowance depends on the type of activity:
- 3.000 Euro: Trainer's allowance (§ 3 No. 26 EStG)
- 840 Euro: Volunteer allowance (§ 3 No. 26a EStG)
- 425 Euro: Carer's allowance (§ 3 No. 26b EStG)
The allowance can be claimed only once per year per person and allowance – even if multiple activities are performed. However, a combination of different allowances is possible under certain conditions, e.g. if they involve different activities (e.g. trainer and volunteer).
Example: You earned 3.580 Euro as a trainer. You enter 3.000 Euro as an allowance, leaving 580 Euro as taxable business income.
