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The flat rate for the trainer provides tax-free income up to a total of EUR 2,400 per year from certain privileged secondary occupations. It not only records expense allowances, but also all income such as payments for lost earnings and lost time.

The prerequisite for the tax exemption is therefore that the activity is not carried out full-time, but part-time. This is the case if the amount of time must not exceed a third of a comparable full-time employment.

The beneficiary activities covered by the flat rate for the trainer are:

  • Exercise leaders, trainers, educators, supervisors or comparable activities
  • artistic activities
  • Care of old, sick or disabled people.

Examples: choir directors, sports trainers, youth group leaders, teaching at a university of applied sciences and church musicians.

The beneficiary activities must continue to be carried out in the service of or on behalf of a legal entity under public law that has its seat in the European Union or in the European Economic Area, or a non-profit body and for the promotion of non-profit, charitable or church purposes.

If you do a voluntary activity that is not covered by the flat rate for trainers, you may be able to receive the flat rate for volunteer work. It is also allowed to use a flat rate from two different voluntary commitments.

Example: In 2019 you will receive a total of 3000 euros as a part-time choir director. You are also active as a voluntary referee, for which you receive 1000 euros. Of the total of 4,000 euros received, 3120 euros are tax-free (choir directors: 2400 euros as a flat rate for instructors; arbitrators: 720 euros as a flat rate for volunteers)

You can find more information on volunteering and taxes here.

If that's cleared up, you can start now, right?