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# What income from voluntary work is tax-exempt?

Income from voluntary activities, carried out on a secondary basis, in principle in a non-profit institution (ASBL, NGO, etc.), is exempt from income tax up to €5,000 per tax year.

**Main conditions:**
* Activity carried out independently (not in a dependent relationship).
* Secondary activity, complementary to a main activity.

For income in excess of €5,000, a lump sum of €5,000 for operating expenses applies. Reimbursements of expenses must be included in the gross revenue.

# The following is an indicative list of activities eligible for the lump sum for expenses, as well as those for which it cannot be claimed:

### Examples of activities for which the lump-sum expense allowance may be claimed 

###### Cultural field 
* music or singing directors in a music society (wind band, brass band), singing society or orchestra 
* church organists 
* musicians 
* singers 
* amateur theatre or cabaret actors 
* entertainers

Reminder: only self-employed ancillary activities are covered.

###### Sports 
* sports coaches 
* collective sports activities (team sports) 
* individual sports activities (individual sport) 
* referees 

Reminder: only self-employed ancillary activities are covered. _

###### Social services 
* allowances for voluntary workers in emergency services (firefighters, ambulance drivers, etc.) 
* allowances for people involved in other voluntary activities 
* delegates of mutual aid societies 

In principle, only self-employed ancillary activities are covered. The activity carried out by volunteer rescue workers (who carry out this voluntary activity on an ancillary basis) in the service of the State or a local authority, is to be considered as a dependent activity when these workers are, as far as their main activity is concerned, in the service of the State or a local authority. However, for reasons of tax fairness, the flat rate for expenses is also applicable to them. 

###### Non-profit associations (A.S.B.L.) 
* President's allowance 
* secretary's allowance 
* allowances received by the editor of an association's periodical 
* other voluntary activities within a non-profit association. 

Reminder: only self-employed ancillary activities are covered. _

### Examples of activities for which the lump sum for expenses cannot be claimed 

* delegates of professional chambers and federations 
* delegates from sickness funds 
* social insurance delegates 
* delegates from the Economic and Social Council 
* delegates from professional unions 

* members of the administrative commissions for the national trademark 
* members of social offices 
* members of local authority boards of directors 
* sports trainers working for a fitness centre in the form of a commercial activity, or even a commercial company 
* sports trainers working for a local authority. 

Of course, the taxpayers in question are free to claim a deduction for their actual expenses.