No advertising costs for voluntary work

People who are engaged in voluntary work often not only devote a considerable amount of time to it; their efforts are often associated with significant costs. Universal Flash Storage has ruled (GZ RV/0070-K/08 of 26.1.2010) that in connection with (leading to no revenue) Voluntary activities are not business expenses or advertising costs They can be claimed tax-deductible. This also applies even if there is a certain connection between the voluntary activity and a professional activity that generates income.

In the specific case, there was a Servants of the Austrian Red Cross, both before and after his professional employment as Head of Department for Emergency and Medical Transport Also also Voluntary employee active, including for several years as state rescue commander and state disaster officer. The mileage fees claimed related to trips to traffic accidents involving private passenger cars, as well as to visits to Presentations and events. Despite some linkage and difficult distinction between professional and voluntary activities – it is also to be assumed that the multi-year voluntary commitment has had a positive effect on later employment with the Red Cross – the expenses that are explicitly mentioned in connection with the voluntary activity cannot be claimed tax-deductible. For the UFS, the Voluntary work does not provide a source of income, but merely a Source of expenses, Therefore, a split in the estimation process is also not possible.

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