Field help: Business expense allowance for certain occupational groups

In certain cases, you can claim a business expense allowance. If you use this allowance, you may not claim any further business expenses. Additional information on reserves or hidden reserves is also not required.

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

• for full-time self-employed writing or journalistic work:
  30% of business income, maximum 3.600 Euro per year
• for part-time scientific, artistic or writing work – including lecturing, teaching or examination activities:
  25% of business income, maximum 900 Euro per year
• as a childminder:
  business expense allowance of 400 Euro per month and child cared for (BMF letter dated 06.04.2023)
• for part-time tax-privileged activity as a trainer, instructor, conductor, choir director, supervisor, church musician, artist, examiner, youth leader, holiday supervisor, etc.:
  3.000 Euro per year (so-called trainer allowance, § 3 No. 26 EStG). The activity must be carried out on behalf of a non-profit organisation or a legal entity under public law.
• for part-time voluntary work as an official, board member, fire brigade equipment manager, equipment manager, etc.:
  840 Euro per year (so-called volunteer allowance, § 3 No. 26a EStG)
• for tax-privileged activity as a legal guardian, custodian or carer:
  3.000 Euro per year (so-called carer allowance, § 3 No. 26b EStG)