From 2024, the amounts of the volunteer scheme will be increased.<\/p>\n\n\n\n
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 \u20ac100.<\/p>\n\n\n\n
With effect from 1 January 2024, a volunteer may be reimbursed up to a maximum untaxed amount of \u20ac 2.100<\/strong> per year (this was \u20ac1,900) and \u20ac 210<\/strong> per month (this was \u20ac190). Both amounts must be met and this must be assessed on a \u201ccash basis\u201d. As a result, it is not allowed to pay \u20ac2,100 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.<\/p>\n\n\n\n Finance Minister Van Rij, in a Chamber letter<\/a> indicated that he does not consider a further increase, beyond that based on indexation, to be necessary.<\/p>\n\n\n\n Not every organisation may apply the volunteer scheme. The volunteer scheme only applies to work done by volunteers for:<\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n This is met in any case if the total of hourly allowances and benefits in kind does not exceed\u00a0\u20ac\u00a05<\/strong>\u00a0(up to 23 years:\u00a0\u20ac\u00a02,75<\/strong>, from 2024 this will be increased to \u20ac3.25; see our article Hourly rate volunteer scheme up<\/a>).<\/p>\n\n\n\nOrganisation<\/h2>\n\n\n\n
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Volunteer<\/h2>\n\n\n\n