Übungsleiterpauschale geltend machen

Einkommensteuergesetz (EStG)

• § 3 Nr. 26 Steuerfreie Einnahmen

Lohnsteuer-Richtlinien 2024

• R 3.26

Income from certain secondary activities in the non-profit, charitable or church sector is tax-free up to a total of 3,000 euros per year.

You can claim this so-called "Übungsleiterpauschale" for

• part-time activities as a trainer, instructor, educator, carer or for a comparable part-time activity
• part-time artistic activities
• the part-time care of elderly, sick or disabled people

The activities as a trainer, instructor, educator or carer have in common that they influence other people through personal contact in order to develop and promote their mental and physical abilities. A common feature of these activities is their pedagogical orientation.

None

You perform one of the above-mentioned favoured secondary occupations in the service of or on behalf of

• a legal entity under public law or
• a tax-privileged association

for the promotion of charitable, benevolent or ecclesiastical purposes.

In the case of tax-privileged associations, it must be assumed that the activity also serves to promote these tax-privileged purposes. Accordingly, the tax exemption is also granted if the activity is carried out as part of a special-purpose business.

The tax exemption does not apply to activities carried out as part of a taxable commercial business.

Note: A secondary occupation may not take up more than one third of a comparable full-time occupation.

Utilisation of the lump sum for voluntary work and exercise leaders

You can only claim the lump-sum allowance for voluntary work and the lump-sum allowance for training managers in parallel if they are two different activities (with the same or different organisations). These activities must

• be carried out on a part-time basis,
• be separable from each other,
• be remunerated separately,
• be clearly regulated and
• actually be carried out.

None

You can claim the exercise leader allowance in your income tax return.

respective submission deadline for the income tax return

None

None