Volunteering in vaccination centers
Flat-rate allowance for training supervisors/volunteer work
According to Section 3 No. 26 of the German Income Tax Act (Einkommensteuergesetz/EStG), income from sideline activities as a trainer, instructor, educator, supervisor or comparable sideline activities is exempt from income tax up to a total of € 3,000.00 per year. In addition, a lump-sum honorary allowance of up to € 840.00 per year can be collected tax-free (§ 3 No. 26a EStG). The prerequisite is that the activity is carried out in the service or on behalf of a legal entity under public law or a non-profit organization.
Resolution of the State Ministries of Finance
Physicians who are involved in a vaccination center or a testing center on a part-time basis can take advantage of the tax allowances as follows: If there is cooperation directly in the vaccination or testing, i.e., in educational talks or in the vaccination or testing itself, the lump sum for practice managers can be claimed. If there is collaboration in the administration and organization of vaccination or testing centers, the honorary lump sum can be claimed. This also applies to mobile vaccination and testing centers. The ministries of finance of the federal states as well as the Federal Ministry of Finance have decided that these regulations will continue to apply in 2022 (cf. press release FinMin Baden-Württemberg dated February 7, 2022).
Status: May 24, 2022
Image: Chris - stock.adobe.com
