You perform one of the above-mentioned favoured secondary occupations in the service of or on behalf of
- a legal entity under public law or
- a tax-privileged association
for the promotion of charitable, benevolent or ecclesiastical purposes.
In the case of tax-privileged associations, it must be assumed that the activity serves to promote these tax-privileged purposes. Accordingly, the tax exemption is also granted if the activity is carried out as part of a special-purpose business.
Tax exemption does not apply to activities carried out as part of a taxable commercial business.
A part-time occupation may not take up more than one third of a comparable full-time occupation.
Utilisation of the lump-sum allowance for voluntary work and exercise leaders:
You can only claim the lump-sum allowance for voluntary work and the lump-sum allowance for exercise leaders in parallel if they are two different activities (with the same or different corporate bodies). These activities must
- be carried out on a part-time basis,
- be separable from each other,
- be remunerated separately,
- be clearly regulated and
- actually be carried out.