Field help: Business expense allowance for certain occupational groups

In certain cases, it is possible to claim a business expense allowance. If you claim the business expense allowance, you may not enter any further business expenses. You also do not need to make any "supplementary entries" in the reserves and hidden reserves.

Instead of the documented business expenses, you can claim a business expense allowance in the following cases:

• in the case of a full-time freelance writer or journalist work amounting to 30% of the business income, a maximum of 3.600 Euro per year.
• in the case of part-time scientific, artistic or writing work, including lecturing or teaching and examination duties, amounting to 25% of the business income, a maximum of 900 Euro per year.
• as a day nanny for the children's care, a business expense allowance of 400 Euro per month and child cared for will apply from 2023 (see the letter of the Federal Ministry of Finance (BMF) dated 06.04.2023).
• in the case of part-time tax-privileged occupation as an instructor, trainer, conductor, choir director, team leader, church musician, artist, examiner, youth leader, holiday supervisor etc. in the amount of 3.000 Euro per year (so-called trainer's allowance according to sect. 3, no. 26 of the Income Tax Act (EStG)). The work must be performed for a non-profit organisation or a legal entity under public law and serve non-profit, charitable or church purposes.
• in the case of part-time voluntary work as an official, board member, fire brigade equipment keeper, kit keeper, etc. in the amount of 840 Euro (so-called voluntary allowance according to sect. 3, no. 26a of the Income Tax Act (EStG)).
• in the case of tax-privileged work as a legal advisor, guardian or carer in the amount of 3.000 Euro per year (so-called carer allowance according to sect. 3, no. 26b of the Income Tax Act (EStG)).

Lohnsteuer kompakt: If your income from favoured secondary employment does not exceed 3.000 Euro (trainer's standard allowance) or 840 Euro (allowance for volunteers), in our opinion you should not make an entry. Only if the incomes are higher, you should enter them as business income and the tax allowance of 3.000 Euro or 840 Euro as business expenses allowance.