What are professional associations?
Professional associations are interest groups for a particular profession that represent the interests of their members in relation to their professional and business activities. These include the following associations:
- Trade unions,
- Occupational insurance associations,
- Employers' associations,
- Marburger Bund,
- Tax advisors' association,
- Chamber of Crafts,
- Medical associations,
- Chambers of architects,
- Bar association,
- Chamber of tax advisors,
- Civil service federation,
- University association,
- Association of German Engineers (VDI),
- Industry clubs,
- Employers' associations,
- Civil service federation,
- Judges' association,
Political parties, on the other hand, are not professional associations. You can declare donations and membership fees as special expenses in your tax return. Private clubs, such as the Rotary Club, sports clubs or carnival clubs, are not professional associations. This applies even if your employer has suggested you join one of these clubs.
What are professional associations?
Which contributions and costs can be deducted?
You can deduct your contributions to professional associations as income-related expenses. This includes mandatory membership fees as well as voluntary payments, admission fees, or payments for specific services provided by the professional association, such as legal advice, legal representation, and expert opinions. It is not necessary for you to be a member of the professional association to claim these expenses. If you work voluntarily for a professional association, you can also deduct the costs incurred in addition to your contributions. These may include travel expenses for attending meetings or telephone costs. However, you must be involved in a professional association that represents the interests of your professional group. If you attend an event organised by the professional association, you can also deduct your expenses (travel costs, participation fees, meals, etc.) as income-related expenses, but only if the event is for professional training.
Not deductible are your expenses if the event is of a social nature or covers a general educational topic. You also cannot deduct your expenses for the association's pension schemes as income-related expenses, such as payments to an occupational pension fund. These payments may be deductible as pension expenses under special expenses.
Which contributions and costs can be deducted?
Can I claim union fees for tax purposes?
A trade union is a professional association. The monthly fee can be deducted, as for all other professional associations.
Membership fees to professional associations are therefore tax-deductible as income-related expenses for income from employment. In Lohnsteuer kompakt, you can enter the contributions under "Employees > Expenses > Professional association".
Tip: Ask your professional association for proof of your contributions. Then you only need to transfer the total of your contributions for a year from the certificate to your tax return.
The most important trade unions in Germany:
- IG Metall (IGM)
- Vereinte Dienstleistungsgewerkschaft (ver.di)
- IG Bergbau, Chemie, Energie (IG BCE)
- IG Bauen-Agrar-Umwelt (IG BAU)
- Gewerkschaft Nahrung-Genuss-Gaststätten (NGG)
- Eisenbahn- und Verkehrsgewerkschaft (EVG)
- Gewerkschaft Erziehung und Wissenschaft (GEW)
- Gewerkschaft der Polizei (GdP)
- Deutscher Beamtenbund (DBB)
- Christlicher Gewerkschaftsbund (CGB)
- Marburger Bund (MB)
- Vereinigung Cockpit (VC)
- Unabhängige Flugbegleiter Organisation (UFO)
- Verband angestellter Akademiker und leitender Angestellter der chemischen Industrie, VAA
A complete list of all trade unions can be found, for example, on Wikipedia.
Can I claim union fees for tax purposes?
