If you train in a sports club during your studies, look after children at a youth centre or volunteer for your city, you often receive payment for it. Tax law has two allowances for this: the trainer allowance (Übungsleiterpauschale) and the volunteer allowance (Ehrenamtspauschale). Both only work under certain conditions. This guide shows when they apply, how to keep within the limits over the year and what to watch regarding social insurance and proof.
Short answer: The trainer allowance (Übungsleiterpauschale) exempts part-time income from charitable activities up to EUR 3,300 a year from income tax (section 3 no. 26 EStG, in German). The volunteer allowance (Ehrenamtspauschale) is EUR 960 a year and applies only to work done on behalf of a public law body (section 3 no. 26a EStG). Last updated: October 2026.
The most important points
- The trainer allowance is EUR 3,300 a year, which is EUR 275 a month if payments are spread evenly.
- The volunteer allowance is EUR 960 a year, which is EUR 80 a month.
- Both exemptions concern income tax. They do not make an activity automatically free of social insurance contributions.
- For the same activity only one of the two exemptions applies.
- The activity must be part-time and serve charitable, benevolent or church purposes.
Trainer and volunteer allowance compared
Both allowances are set out in the Income Tax Act and are closely related. The main difference lies in the paying body and the amount. The trainer allowance is higher and covers typical coaching, instructing or supervising work. The volunteer allowance is lower and requires that the work is done on behalf of a public law body, such as a city, a district or another corporation under public law.
| Feature | Trainer allowance | Volunteer allowance |
|---|---|---|
| Legal basis | Section 3 no. 26 EStG | Section 3 no. 26a EStG |
| Amount per year | EUR 3,300 | EUR 960 |
| Amount per month (evenly paid) | EUR 275 | EUR 80 |
| Typical activity | Trainer, instructor, educator, supervisor or comparable work | Comparable work on behalf of a public law body |
| Common condition | Part-time and for charitable, benevolent or church purposes | Part-time and for charitable, benevolent or church purposes |
The amounts and conditions come from the statutory text as it was available when this guide was checked in October 2026 (section 3 EStG, in German). The statute is decisive. If in doubt, read it yourself or ask the tax office.
When does the allowance apply during your studies?
The allowance requires that the activity is carried out part-time. It is not your main source of income and takes a limited share of your time compared with your studies. The paying body also matters. A club that pursues charitable aims can make the allowance possible. Whether it does is usually shown by the exemption notice (Freistellungsbescheid) of the tax office, which the club holds.
- Part-time activity in a club, for example as coach of a youth team or trainer of a sports group.
- Charitable, benevolent or church purposes of the paying body.
- Work on behalf of a public law body for the volunteer allowance, for example for a city or within a public institution.
- No double exemption: only one allowance is applied to the same activity.
Many sports and cultural clubs are recognised as charitable, but not all of them are. A club that mainly pursues social or convivial purposes is generally not charitable. It is therefore worth looking at the exemption notice before you sign a contract. The allowance also applies per calendar year, and what counts is the year in which the money reaches you. A payment in January for December sessions therefore counts towards the new year.
Worked example: how much stays tax-free?
Assumption: payments are made evenly over twelve months. The table shows how different monthly amounts affect the allowance. The part above the allowance is generally taxable.
| Monthly | Year | Tax-free | Above the allowance |
|---|---|---|---|
| EUR 250 (trainer) | EUR 3,000 | EUR 3,000 | EUR 0 |
| EUR 400 (trainer) | EUR 4,800 | EUR 3,300 | EUR 1,500 |
| EUR 80 (volunteer, public law body) | EUR 960 | EUR 960 | EUR 0 |
In the second example, EUR 1,500 lies above the allowance. This part flows into your income. Whether income tax results depends on your other income. The basic allowance is EUR 12,348 in 2026 (section 32a EStG, in German).
Social insurance: tax-free does not mean contribution-free
The allowances exempt income from income tax. Whether social insurance contributions apply to the payment follows its own rules and depends on the type of activity. The tax exemption does not decide that. If you have several sources of income alongside your studies, ask both the club and your health insurer before payments start.
Whether an allowance counts towards other limits, such as the mini-job limit or the limit for family insurance, cannot be answered in general terms. Your health insurer or the Minijob-Zentrale can advise in individual cases.
Frequently asked questions
Does the allowance also apply to private tutoring?
Private tutoring is usually not work for a charitable paying body. The trainer allowance applies only if the payer is charitable, such as a club or a youth welfare institution. For private tutoring, the income usually remains taxable.
Can I use both allowances at the same time?
Not for the same activity. The volunteer allowance does not apply if the same activity is already fully or partly exempt under no. 12, 26 or 26b. For different activities the assessment can differ, so ask the tax office.
Do I need a tax return if I only receive tax-free allowances?
If you only have tax-free income, you generally owe no income tax. Whether a return is needed depends on your total income, for example from a mini-job. Check this with the tax office or an advice service.
What happens if the club is not charitable?
Then the allowance does not apply, and the income is generally taxable. Whether a club is charitable is stated in its exemption notice. Ask the club before you start.
A written contract, a list of sessions and the payments in your bank account help you prove the activity later. Keep these records for as long as you need them for your tax return. With several engagements in one year it is easy to lose track of which allowance applies to what.
What you should do now
- Check whether the paying body is charitable or public law, for example via the exemption notice.
- Have the activity and payment confirmed in writing, with hours or sessions listed.
- Record your sessions and payments throughout the year so you always know where you stand.
- At year end, compare the total with EUR 3,300 or EUR 960.
- Clarify tax and social insurance with the club and your health insurer before payments begin.
Related guides
- Part-Time Jobs and Taxes for Students in Germany
- Taxes for Students: When You Pay and When You Do Not
- Tax Return for Students: How to Get Your Money Back
- Health Insurance With a Side Job: Rules for Students
- Steuerliche Vorteile im Studium (in German)
Sources: Section 3 EStG, no. 26 and 26a (accessed October 2026), Section 32a EStG, basic allowance (accessed October 2026).
Last updated: October 2026. This guide is general information, not individual advice.
