Higher volunteer allowance: Also for volunteer work in the skilled trades

Since January 1, 2026, there has been a higher allowance for instructors and a higher allowance for volunteers. What does this mean for everyone who volunteers in the skilled trades?

This article is part of the special topic Volunteering is a matter of honor

The higher rate has been in effect since January 1, 2026. Instructor's fee of 3.300 euros (instead of the previous €3.000). This applies, for example, to coaches in sports clubs, instructors, choir directors, or supervisors. Also, the Volunteer allowance The fee has been increased. Instead of the previous 840 euros, one can now... EUR 960 received tax- and contribution-free per year as compensation for expenses incurred in part-time work in the non-profit sector. 

"The wording of the regulation was amended to clarify that only those secondary employment activities that serve the promotion of charitable, benevolent or religious purposes are eligible for preferential treatment," reports the Central Association of German Crafts (ZDH)The tax department of the ZDH emphasizes that this does not constitute a change in the law.

All activities related to educational purposes are eligible for funding.

Therefore, all activities related to educational purposes are eligible for preferential treatment. "Since the chambers of crafts, guilds and district craft associations comply with their statutes..." Purpose of vocational trainingAccording to the ZDH, this serves the purpose voluntary work in the committees and bodies of the chambers of crafts, guilds and district craft associations "always also serving the non-profit purpose of education," the association reports.

In the skilled trades, approximately 50.000 women and men are active on a voluntary basis, in the examination boards (master craftsmen, journeymen) and organizations, i.e. the guilds, district craft associations or chambers of skilled crafts.

*Section 52 No. 7 AO (cf. Sections 54 para. 1 Nos. 3 to 6, 87 No. 2 and 91 para. 1 No. 7a HwO)

Source: ZDH

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