State 3,000 euros for volunteers: How to benefit now!

State 3,000 euros for volunteers: How to benefit now!

In Austria, around two million people can benefit from a tax -free bonus of up to 3,000 euros annually. This bonus is part of the voluntary flat rate, which was introduced as part of the 2023 College Reform Act. The aim of this blanket is to relieve volunteering financially and to make their work more attractive.

The voluntary flat rate is aimed at people who volunteer in non -profit associations, for example as a trainer, trainer or in social service. Up to 30 euros per day or a maximum of 1,000 euros per year are planned for general voluntary activities. In qualified functions such as trainers or social assistants, up to 50 euros per day or a maximum of 3,000 euros per year can be obtained tax -free. The Austrian Ministry of Finance emphasizes that these regulations bring significant advantages for around two million people.

extensions and framework conditions

The volunteer flat rate is not the only innovation; The donation of donations for non -profit organizations was also expanded. This expansion enables more associations to generate tax -deductible donations, which contributes to the attractiveness of voluntary commitment. In addition, the promotion of donations has expanded to all non -profit or charitable purposes, while church purposes are excluded. Favored areas include education, sport, women's support and consumer protection.

The introduction of the volunteer flat rate includes two categories: the small voluntary flat rate and the large flat rate. The small flat rate comprises a maximum of 30 euros per day and 1,000 euros annually. The large flat rate allows up to 50 euros per day and a maximum of 3,000 euros per year. For the application, organizations must have detailed records on the days of operation, activities and payouts. If the maximum limits are exceeded, a report to the tax authority is required.

legal uncertainty and reporting obligations

Before the introduction of the Collegiveness Reform Act 2023, there were uncertainties in relation to tax -free income from volunteers according to the Federal Finance Court. Up to this point, income up to 75 euros per month failed to pay taxes, but this was not recognized. The new law should create more clarity and security.

A reporting obligation for organizations is also associated with the regulation. If the payments exceed the annual maximum amounts, a report is required to the tax authority by the end of February of the following year. This information includes the paying body, the volunteers and the funds and activities used.

The commitment of over 49 percent of the population in Austria from the age of 15 voluntarily, with more than half of these volunteers being active in organizations and associations. The legislative focus on the financial discharge of the volunteers aims to further promote voluntary commitment in various social areas. These measures not only offer financial support for helpers, but also improve the framework conditions for the clubs themselves.

The comprehensive details and further information are in the reports of OE24 href = "https://kpmg.com/at/de/home/insights/2024/01/tn-kmu-02-gemaleztlichtlitiglichtligkehrgesetz-2023.html"> KPMG and Deloitte to read.