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.