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The fees granted by clubs, federations, associations, institutions or the government in the context of their sporting, social or cultural purposes to their unpaid volunteers as a flat-rate reimbursement of expenses are supposed to cover the actual expenses and are therefore exempt from taxes when these fees do not exceed certain thresholds set by the Tax Administration.
The Tax Administration has recently confirmed that the thresholds of the non-taxable fees for the tax year 2019 (fees as from 1 January 2018) amount to 34.03 Euro per day and 1,361.23 Euro per year.
Source: Addendum 17 dated 16.02.2018 to Circular No. Ci.RH.241/509.803 (AGFisc No. 8/2003) dated 05.03.1999)
Author: Isabelle Caluwaerts
27/02/2018
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