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

Since 2023, flat-rate travel expenses compensation paid by eligible entities whose statutory purpose is the practice or promotion of amateur sports ("sports clubs") to athletes, referees and sports supervisors is tax-exempt under certain conditions. The tax exemption applies to compensation of up to €120 per day of engagement, with a maximum of €720 per calendar month of activity.

The definition of 'athlete' includes team and individual athletes; sports support staff include, for example, coaches, VET teachers, instructors, masseurs, sports doctors and kit managers, but not groundskeepers. Likewise, referees, judges, timekeepers, race directors or point judges are also eligible, in contrast to track marshals, transport services and persons providing technical support services. Another requirement is that the payment of the flat-rate expense allowance to the eligible persons must be duly documented.

By the end of February 2026, under certain conditions, the lump-sum travel expense allowances for the year 2025 must be reported by the club (as an example of a beneficiary legal entity) to the tax office – per recipient per calendar year using form L 19. This applies if tax-free lump-sum travel expense allowances exclusively were paid out to athletes, referees, and sports supervisors for non-self-employed activity. If taxpayers receive lump-sum travel expense allowances in addition to their salary, the travel expense allowances must be included in the payslip (L 16). Conversely, there is no reporting obligation for lump-sum travel expense allowances if self-employed income is involved (e.g., referees with income from trade or business).

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