In our country, hundreds of thousands of volunteers are active in non-profit associations, institutions and governments. Strictly speaking, as a volunteer you do not earn a wage, but you can receive an expense allowance. It is non-taxable under certain conditions. For example, as a volunteer you may not have a professional relationship with the association for the activities carried out. As a paid bookkeeper at that association, for example, you may not be a voluntary treasurer, but you may be a voluntary youth responsibility. In addition, you may not receive a salary, and the association for which the volunteer work is done may not aim to make a profit.
• If that in 2023 maximum 40.67 euros per day in 1,626.77 euros per year amounts. An increased expense allowance applies to some categories. The maximum amount per day is the same, but the amount on an annual basis is 2.987,70 euro (and not 1,626.77 euros). This higher rate is reserved for: sports trainers, sports teachers, sports coaches, youth sports coordinators, sports referees, jury members, stewards, field caretakers-material masters, signalmen at sports competitions and night and day babysitters for persons in need of assistance in accordance with the conditions and quality criteria and non-urgent lying patient transport. Volunteers in care may this year up to an amount of 4.067,05 euro go.
• The amounts apply to all the voluntary work of one volunteer added up.
• Expense allowances for actual costs (meals, drinks, computer and mobile phone use) may, according to the law, be ‘not abnormally high’ and therefore not count as hidden wages.
• A mileage allowance of 0.4201 euro/km (amount valid until 30 June 2023) for the actual proven transport costs by private car, motorcycle or moped up to a maximum of 2,000 kilometers per year. There is a fee for the use of the bicycle 0.25 euro/km.
If you exceed one of the above limits as a volunteer, all income from that volunteer work becomes taxable.
Anyone who receives a fixed expense allowance within the established limits does not have to submit any supporting documents to the personal income tax. But if you exceed one of the above limits as a volunteer, all income from that volunteer work becomes taxable. You must then include the full amount in your tax return for the past year. If you can prove for that amount that it concerns the reimbursement of your own costs that you have advanced to the association, the reimbursements are not taxable anyway. If you can only provide proof for part of the amount, that part will not be taxable. The rest of the amount remains taxable, even if it again remains below the threshold amounts.
