Notification obligation for lump-sum travel expense allowances for athletes until the end of February

Since 2023, flat-rate travel expenses allowances, which are granted to athletes, referees, and sports coaches by eligible entities with the statutory purpose of promoting or supporting physical sports ("sports clubs"), are tax-exempt under certain conditions. The tax exemption applies to compensation of up to €120 per deployment day, up to a maximum of €720 per calendar month of activity.

The term "sportspeople" includes team and individual athletes; sports coaches include, for example, trainers, instructors, coaches, masseurs, sports doctors and medical staff, but not field marshals. Similarly, referees, match officials, timekeepers, race directors or point judges are also eligible - in contrast to marshalling officers, traffic services and persons providing technical assistance. Another prerequisite is that the payment of the lump-sum expense allowance to the eligible persons must be documented accordingly.

Until the end of February 2025, under certain conditions, the lump-sum travel expense allowances for 2024 must be submitted by the association (as an example of a beneficiary legal entity) to the tax office – per recipient per calendar year using form L 19. This applies if lump-sum travel expense allowances have been paid exclusively for non-self-employed activities to athletes, referees, and sports coaches. If taxpayers receive lump-sum travel expense allowances in addition to their wages, the travel expense allowances must be included in the payroll (L 16). There is no reporting obligation for lump-sum travel expense allowances, however, if self-employed income is present (e.g., referees with income from a business operation).

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