From 2024, the amounts of the volunteer scheme will be increased.
Indexing
The amounts of the volunteer scheme have been indexed based on the table correction factor for a few years now. But this indexation is only effected once rounded up by €100.
With effect from 1 January 2024, a volunteer may be reimbursed up to a maximum untaxed amount of € 2.100 per year (this was €1,900) and € 210 per month (this was €190). Both amounts must be met and this must be assessed on a “cash basis”. As a result, it is not allowed to pay €2,100 tax-free to the volunteer once a year, for example. It is also important that all allowances and all benefits in kind (in kind) must be taken into account.
Finance Minister Van Rij, in a Chamber letter indicated that he does not consider a further increase, beyond that based on indexation, to be necessary.
Organisation
Not every organisation may apply the volunteer scheme. The volunteer scheme only applies to work done by volunteers for:
- an Institution for General Benefit (ANBI);
- a sports organisation;
- any other body, provided it is not subject to corporation tax or exempt from it.
Therefore, the volunteer scheme (among others) cannot be applied by natural persons (sole proprietorship, VOF) and not by commercial institutions, which do not qualify as sports organisations.
Volunteer
A volunteer is someone who does not perform work as a profession. The total allowances and benefits in kind received may not be proportional to the scope and time commitment of the work performed.
This is met in any case if the total of hourly allowances and benefits in kind does not exceed € 5 (up to 23 years: € 2,75, from 2024 this will be increased to €3.25; see our article Hourly rate volunteer scheme up).
You can find more information on the volunteer scheme in our factsheet.