Was muss ich über die Übungsleiter Pauschale wissen?
The Übungsleiterpauschale, or Exercise Instructor Allowance, is a German tax provision that provides for the tax exemption of certain part-time earnings for specific activities. Here is an overview of the Übungsleiterpauschale:
What is the "Übungsleiterpauschale"? The Übungsleiterpauschale is a tax exemption for part-time income earned from certain activities. The allowance is set at 3,000 euros per year for activities carried out on an honorary basis, such as those of instructors or educators.
Flexible Usage: The 3,000 euros can be used on a pro-rata temporis basis (monthly in equal parts) or as a lump sum over the entire year.
Promotion of Social Engagement: This provision aims to promote societal engagement, such as that of instructors at adult education centers or trainers in amateur sports clubs, by providing a tax benefit for these uncompensated activities.
Who Can Benefit from the Übungsleiterpauschale? The Übungsleiterpauschale can be claimed by individuals engaged in charitable or voluntary work, provided that their activities meet specific criteria. For instance, it can apply to sports trainers, choir leaders, club treasurers, or caretakers for local sports clubs. It is essential that these activities are performed on a part-time basis and are of a charitable nature.
Main and Side Activities: This tax benefit is designed for part-time activities. While it should not be the main occupation, having a primary profession is not a requirement. Even unemployed individuals, homemakers, retirees, and students can meet the criteria for the Übungsleiterpauschale.
Difference Between "Ehrenamtspauschale" and "Übungsleiterpauschale": The Ehrenamtspauschale (volunteer allowance) is granted for various activities within the context of voluntary work, not limited to specific roles like the Übungsleiterpauschale. In 2022 and 2023, the Übungsleiterpauschale is set at 3,000 euros, while the Ehrenamtspauschale is 840 euros.
Exceeding the Übungsleiterpauschale: If the earnings surpass the Übungsleiterpauschale threshold, the excess income will be subject to regular taxation. Any amount exceeding the allowance is considered as taxable income and subject to full social security contributions.
Combining Minijob and Übungsleiterpauschale: It is possible to combine a Minijob (a type of marginal employment) with the Übungsleiterpauschale, provided that the employer pays a 30% lump-sum tax on the Minijob. However, it's important to ensure that the combined hourly wage, including the Minijob and the Übungsleiterpauschale, does not fall below the statutory minimum wage. If there is no clear separation between the Minijob and the Übungsleiterpauschale, the entire work may be subject to the minimum wage requirements.
Please note that tax laws can change, so it's advisable to consult with a tax professional or the relevant tax authorities for the most current information and guidance.
https://www.steuertipps.de/lexikon/u/uebungsleiterpauschale#:~:text=Wie%20hoch%20ist%20die%20%C3%9Cbungsleiterpauschale,und%202023%20betr%C3%A4gt%203.000%20Euro.