Ask a tax advisor on the topic of Income tax return

Does exam supervision fall under the exercise instructor lump sum?

June 4, 2011 | 30,00 EUR | answered by COUNSELOR Ralph J. Schnaars

I work part-time as an exam supervisor at a university of applied sciences for a non-profit GmbH. If I understand correctly, I can definitely claim the flat-rate operating expenses deduction according to § 3 No. 26a EStG: Retrospectively since January 1, 2007, a tax-free lump sum of 500 euros for income from part-time activities carried out on behalf of a domestic legal entity of public law or an institution for the promotion of charitable, benevolent and religious purposes (§ 5 I No. 9 KStG) is granted per year.

Now I have heard from other exam supervisors that one does not have to pay taxes on the income at all, because:

Tax exemption according to § 3 No. 26 EStG:
Income from part-time activities as a trainer, instructor, educator, caregiver, or similar activities, from part-time artistic activities, and from part-time care services on behalf of a domestic non-profit organization are tax-free up to 2,100 euros (from January 1, 2007) according to § 3 No. 26 EStG.

Broadly speaking, one could consider the activity as an exam supervisor as a "comparable activity", but I am not entirely sure...

Thank you in advance for your help and best regards!

COUNSELOR Ralph J. Schnaars

Dear questioner,

It is a bit problematic to answer your question (for example, I do not know how much income you have in a year).

As a "voluntary" activity, there are many things. However, whether it is voluntary for you or whether it is another source of income (similar to a side job) would need to be checked separately.

If your income (everything you receive including benefits in kind) exceeds the tax amounts for (it is called instructor activity), a "profit determination" must be made.

Therefore, I can only recommend that you always make a profit determination:

1. Income
minus
2. Expenses
(e.g. travel expenses, office supplies, etc.)
equals income surplus

and write below
minus instructor allowance

Depending on the tax office in Germany, there may be inquiries or it will be assessed as explained.

However, after that, the tax assessment from the tax office should be checked.

If I can help you, please send your documents to
COUNSELOR Steuerberatungsgesellschaft mbH
Schubertring 3A, 22848 Norderstedt
or contact me directly at
Tel. 040 534 34 90

I hope I could help a little.

Yours sincerely,
Ralph J. Schnaars