Donations, trade work and allowances in German income tax
Donations up to 20 percent of total income, with a carry-forward, a bank statement instead of an official receipt up to 300 €, party donations first through a 50 percent tax reduction of up to 1,650 €, plus the instructor allowance of 3,300 € and the volunteer allowance of 960 €. The second module covers 20 percent of labour costs for household help and tradespeople up to 510, 4,000 and 1,200 €, the disability allowance from 384 to 2,840 € and the carer allowance. Two modules, each with a fully worked case study.
Intermediate2 modules44 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- recognise which payments to which recipients qualify as a donation under § 10b EStG
- apply the two ceilings and place a carry-forward of donations into later years
- decide when an official donation receipt is required and when a bank statement suffices
- treat a party donation first through the § 34g tax reduction and then as a special expense
- tell apart the tax-free allowances for instructors and volunteers under § 3 no. 26 and 26a
- distinguish the three categories of § 35a EStG and apply their caps
- check whether an invoice meets the conditions: labour costs, bank transfer, household in the EU or EEA
- read the disability allowance off the degree of disability and set it apart from the travel-cost allowance
- determine the carer allowance from the care grade and split it between several carers
- decide which of these amounts can already work as an allowance in wage-tax withholding
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountDonations, party donations and tax-free volunteeringWhat you will be able to do
- recognise which payments to which recipients qualify as a donation under § 10b EStG
- apply the two ceilings and place a carry-forward of donations into later years
- decide when an official donation receipt is required and when a bank statement suffices
- treat a party donation first through the § 34g tax reduction and then as a special expense
- tell apart the tax-free allowances for instructors and volunteers under § 3 no. 26 and 26a
- Module 222 minIncluded in the full courseHousehold help, tradespeople, disability and careWhat you will be able to do
- distinguish the three categories of § 35a EStG and apply their caps
- check whether an invoice meets the conditions: labour costs, bank transfer, household in the EU or EEA
- read the disability allowance off the degree of disability and set it apart from the travel-cost allowance
- determine the carer allowance from the care grade and split it between several carers
- decide which of these amounts can already work as an allowance in wage-tax withholding
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (8)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (8)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.