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Income or reimbursement of expenses in connection with a part-time activity as an exercise instructor, trainer, educator or supervisor in the service of or on behalf of associations, schools, non-profit corporations, public institutions or similar are tax-privileged: Corresponding income remains tax- and social security-free up to the amount of 2,400 euros per year.
If expenses (business expenses or income-related expenses) are incurred in connection with the exercise leader activity, the question arises as to what extent these can be taken into account for tax purposes. In the opinion of the tax authorities, a deduction as operating expenses or income-related expenses can only be considered if both the income and the expenses exceed the exercise leader allowance.
The Federal Fiscal Court has now confirmed its current case law and ruled that “losses” from a part-time activity as an exercise leader can also be taken into account for tax purposes if the income does not exceed the exercise leader allowance of 2,400 euros per year.
If the expenses were not taken into account, the tax advantage intended by the legislator for part-time exercise leaders would turn into a tax disadvantage. Therefore, even in these cases, the excess expenses (in the example 600 euros, see in Infobrief 07/2019) can be claimed for tax purposes and offset as a loss against other income.
However, losses cannot be taken into account if no profits are expected in the long term.
(For further comments, information and examples, please refer to our information letter 07/2019).
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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede
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