A representational allowance represents the covering of the means, which are necessary for the contribution of an achievement.

Representational allowances, some employee

• from public cashes,
• as sideline training supervisors, teacher, educator, responsible person or for a comparable sideline activity,
• for a sideline artistic activity,
• for the sideline care older, ill or handicapped humans

receives, are taxfree.

As sideline an activity is considered, if the work time does not amount to any more than one third of a comparable full time place. For the sidelineness being present a "“main profession"” is irrelevant (also pensioners or students are thus applicable), the part-time work must however from the exercised main profession differ.

The representational allowance remains annually taxfree to 1,848 euro ("§ 3 No. 26 EStG). The free allowance is only once granted, thus not several times for different sideline activities. During higher representational allowance only the 1,848 euro exceeding amount is taxable. Whether the activity is exercised dependently or freelance, is insignificant.

The departure of expenses or operatings expenditure is impossible during the taxfree representational allowance.

Not under the exemption from taxes the expenditure lump sum of 323 euro falls annually for honorary active guardians or responsible persons after the care right. This remuneration is rather one fundamental taxpayer other income after "§ 22 exp. 3 EStG, so the Ministers of Finance of the Lands of the Federal Republic.

Related links

• Info. for the tax liability of the expenditure lump sum for responsible persons and guardians

Articles in category "Representational allowance"

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