The Instructor's Fee in The Tax Return (Übungsleiterpauschale)

Millions of people are doing voluntary work in Germany. They distribute food to people in need, care for strangers, provide support to charities, and pass on valuable life skills to younger generations. The scope of volunteering is almost limitless.

Anyone who does volunteer work can earn a certain amount of tax-free income. The Treasury does not participate in these revenues. But what is there to pay attention to?

Benefit from the instructor's fee (Übungsleiterpauschale)

Instructors can benefit from a lump sum (Pauschale) of €2,400. However, there are a few conditions that must be met to be able to receive this amount.

The basic condition is that the instructor does one of the following activities on an honorary basis:

  • Coach in a sports club
  • Artistic director of certain activities (for example choirmaster)
  • Training manager
  • Instructor
  • Educator
  • Supervisor
  • Care of vulnerable people

What to pay attention to

An honorary position, in this case, that of the exercise leader, should differ fundamentally from the actual main profession. The trainer's allowance (Übungsleiterpauschale) can also be used if no main occupation is pursued. Thus, pensioners and students can also benefit from the package.

The lump sum of €2,400 is not only tax-free but also free of social contributions (sozialabgabenfrei). Anyone who earns more than the amount must first pay tax on the sum that exceeds the limit.

Trainer fee and tax return (Übungsleiterpauschale in der Steuererklärung)

In Germany, there are certain types of income, which differ from each other. The instructor allowance (Übungsleiterpauschale) cannot be assigned to any of these categories, so there is no mandatory field in the tax return where revenue must be recorded. As a rule, it is sufficient to simply send a copy of the contract to the tax office.

Otherwise, the income for self-employed persons can be recorded in Anlage S in lines 9 and 36. Employees have the option of entering their income in Anlage N on line 26.

Combining several packages

In principle, the maximum amount of €2,400 must not be exceeded so that it remains free of tax and social contributions (sozialabgabenfrei). It does not matter if the amount consists of one or more occupations. An instructor can, therefore, receive a lump sum (Pauschale) from two clubs. As a result, it would be conceivable for a coach, for example, to receive € 800 for club A and € 1,600 for club B per the calendar year.

The instructor's fee (Übungsleiterpauschale) of €2,400 can also be combined with another package, such as the volunteer package (Ehrenamtspauschale). This is €720 per year. Both packages can be used at the same time. It does matter whether it is the same activity. Only when it comes to different activities is when it can be benefited from both packages.

Requirements

To receive the instructor fee, some requirements must be met.

So the activity has to be:

  • Educationally oriented
  • Volunteer for charitable (gemeinnützig) organizations or a legal person (juristische Person) of public law
  • Or for a similar institution to support charitable (gemeinnützig), benevolent (mildtätig) or ecclesial (kirchlich) purposes and done on a part-time basis.

What are charitable, benevolent or ecclesiastical purposes?

These are charitable activities aimed at promoting the public materially, mentally or morally.

Non-profit purposes include (gemeinnützig):

  • Youth welfare
  • Geriatric assistance Elderly assistance
  • Working in the preservation and preservation of monuments
  • Animal welfare activities
  • Activities for equal rights for women and men

Beneficial purposes include (mildtätig):

  • Work that helps people cope with emotional, mental, physical or economic problems

Ecclesiastical purposes include (kirchlich):

  • Religious education
  • Preaching Ministry
  • Management of church administrative tasks

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