In elections in Germany, numerous volunteers are on duty who receive an allowance for their work, the so -called refreshment allowance – but do these amounts have to be taxed?
Height of the refreshment allowance
The amount of the refreshment allowance varies depending on the federal state and the type of choice. In the case of nationwide elections, such as the Bundestag or European elections, the refreshment allowance is 35 euros according to § 10 of the federal electoral regulations for election chiefs and for the other members of the election board. However, some municipalities steal these amounts independently. In state and local elections, the respective federal states determine the amount of the refreshing allowance, whereby the amounts can fluctuate between 15 and 120 euros.
Tax treatment of the refreshment allowance
“These refreshment funds are a flat rate of expenses that is tax -free of up to 250 euros a month if it is a voluntary work that is only performed occasionally,” Erich Nöll, lawyer and managing director at the Federal Association of Inclusion Tax Assistance Associations (BVL), is cited at Web.de. Since the refreshment allowance for election helpers is usually below this border, it usually remains completely tax -free.
However, caution is advised if several elections take place within one month and a separate allowance is paid for each choice. In such cases, the amounts paid are to be counted together: an amount of 250 euros is tax -free, but additional payments are subject to tax liability.
Soft money and flat rate volunteer
In addition to the refreshment allowance, there is the so -called volunteer flat rate for voluntary activities, which has been 840 euros annually since 2021. This flat rate enables volunteers to receive an allowance tax -free up to this amount. However, it is important to note that the refreshment allowance for election workers does not fall below the volunteer flat rate, but is considered separately. Therefore, the refreshment allowance usually remains tax -free without being counted towards the volunteer flat rate.
D. Maier / Redaktion Finanzen.net