Definition and Concept of Volunteering
Das Volunteering refers to a voluntary, community-oriented activity that is performed regularly, without payment, and primarily in public, social, cultural, sports, or other non-profit sectors. Volunteer activities are a significant part of social life and are performed outside of traditional paid employment. The legal framework governing volunteer work in Germany is complex and characterized by various statutory provisions.
Legal Basis of Volunteering
Civil Law Foundations
Volunteering is particularly addressed in civil law, especially in association law (German Civil Code, BGB). According to Section 21 BGB, registered associations are aimed at non-commercial operations and often rely on the participation of volunteer members. The regulations concerning executive boards (Sections 26, 27 BGB) contain explicit rules regarding the position of volunteers within the organization. The principle of unpaid work is stipulated in many association bylaws but can be supplemented by reimbursement of expenses (Section 670 BGB) and lump-sum allowances.
Similar regulations can be found in company law, such as for non-profit foundations or cooperatives.
Public Law Foundations
In public law, volunteer positions are often governed by statutes regarding corporations, public institutions, or public law foundations. Examples include memberships in self-governing bodies such as municipal councils, parent advisory boards, or integration advisory boards. State laws, for example state civil servant laws or municipal codes (such as Section 32 Municipal Code for Baden-Württemberg), contain legal frameworks and obligations related to holding volunteer positions in public bodies.
Tax Law Aspects
Tax law encourages volunteer engagement through various benefits. According to Section 3 Nos. 26 and 26a of the Income Tax Act (EStG), certain tax-free expense allowances are possible, in particular the so-called exercise leader allowance (up to €3,000 per year, as of 2024) and the volunteer allowance (up to €840 per year, as of 2024).
Social Security Regulations
Volunteer work generally does not establish an employment relationship subject to social insurance contributions. An exception may arise if regular or excessive payments are made. Accident insurance is a central issue: According to Section 2 (1) No. 10 of the Seventh Book of the Social Code (SGB VII), certain volunteers are legally insured against accidents during the performance of their duties, provided the activity is carried out on behalf of or with the approval of a public law legal entity.
Employment Law Distinctions
Volunteer work must generally be differentiated from an employment relationship (Sections 611 ff. BGB), since there is no obligation to work in exchange for remuneration. Pseudo-self-employment or covert employee status must be avoided, particularly if there is authority to issue directives and integration into a work organization. Careful distinction is especially important when expense allowances are granted.
Rights and Duties in Volunteering
Rights of Volunteers
Volunteer workers enjoy numerous rights, such as the right to:
- Expense reimbursement according to Section 670 BGB
- (statutorily provided) compensation or expense allowances
- Insurance coverage, in particular accident and liability insurance
- Protection of personality and their data (General Data Protection Regulation, GDPR)
In certain contexts (e.g., public office), there are entitlements to leave from work or compensation for lost earnings.
Duties in Volunteering
Volunteers are obligated to perform their duties properly, where the extent and nature of the obligation may be specified by bylaws, statutes, or work instructions. Typical duties include:
- Duty of care
- Duty of confidentiality
- Accountability to the commissioning association or institution
- Consideration for the reputation of the sponsoring organization
Breaches of duty may be subject to sanction under liability law or internal disciplinary regulations of the association.
Liability Issues
The liability of volunteers is expressly limited in the German Civil Code (Section 31a BGB for association boards, Section 31b BGB for regular association members). There is exemption from liability in cases of slight negligence. However, gross negligence or intent leads to full liability. According to Section 44b of the Civil Code (BGB), volunteer representatives of non-profit organizations enjoy additional privileges.
Forms of Volunteering
Volunteering can vary by place and purpose of performance, such as:
- Classic association positions (sports clubs, music clubs, cultural clubs)
- Municipal mandates (membership in councils, advisory boards)
- Service in church-related institutions
- Engagement in disaster relief or aid organizations (e.g., fire department, THW)
- Support in institutions such as hospitals, social centers, or schools
Volunteering is especially widespread in the non-profit sector, in welfare associations, and in environmental protection initiatives.
Volunteering in Relation to Gainful Employment and Social Benefits
Compatibility with Employment
Employees who take on volunteer work must ensure they do not breach any employment obligations. Employers may be required to grant leave from work for certain public volunteer roles (e.g., lay judges, election helpers) (Section 616 BGB, special civil servant laws).
Impacts on Social Benefits
Certain volunteer activities with expense allowances may be counted toward social benefits. In social assistance law (Section 11 SGB II, Section 82 SGB XII), tax-free allowances are usually exempt from offsetting, but may still be considered on a case-by-case basis.
Insurance Coverage in Volunteering
Accident Insurance
Statutory accident insurance coverage exists for a variety of volunteer activities, especially when performed on behalf of a public law entity or a recognized non-profit association. Details are regulated by Section 2 SGB VII.
Liability Insurance
In addition, many sponsoring organizations take out their own liability insurance policies for their volunteers. Specific liability relief provisions in the BGB reduce personal risk in volunteer engagement.
Importance and Promotion of Volunteering
Volunteering is a fundamental pillar of civil society in Germany. Government programs to promote and recognize volunteer engagement include the issuance of volunteer cards, engagement awards, and other incentives such as tax benefits.
Conclusion
Volunteering is governed by complex legal provisions and is of fundamental social importance. The structuring of volunteer activities is complex under private, public, tax, and social law, and is characterized by a multitude of statutory regulations and basic principles. Legal specifics such as liability limitations, tax privileges, and insurance coverage provide a broad framework that enables and supports volunteer engagement in a legally secure manner.
Frequently Asked Questions
Which legal provisions govern volunteering in Germany?
Volunteering in Germany is protected and defined by various statutory provisions, although there is no standalone federal volunteer law. The relevant rules depend on the type of activity and organization and are found in different laws, for example, in the German Civil Code (BGB), especially Sections 26 et seq. for associations, in the Social Code (SGB), in tax law, and in the respective state laws on volunteering (e.g., state volunteering acts). In addition, Section 31a BGB provides special liability privileges for volunteer association board members. Depending on the type of engagement, employment, data protection, and liability regulations may also apply. For specific advisory or caregiving tasks, special laws such as guardianship law or the Youth Welfare Act are also relevant.
What liability risks exist for volunteers?
Volunteers are generally subject to the general rules of liability law. This means that they may be liable to third parties for damages caused intentionally or through gross negligence. However, the German Civil Code provides for liability protections in Sections 31a and 31b for members of organs (executive board, managing director, etc.) and special representatives, provided the damage was not caused intentionally or through gross negligence. For slight negligence, personal liability is excluded. Many organizations also take out additional (association or group) liability insurance to protect volunteers in case of damage. In some federal states, supplementary insurance protection exists via state-wide insurance contracts for volunteers. Nonetheless, volunteers should inform themselves about existing insurance coverage before starting their role.
Is there an entitlement to reimbursement of expenses and compensation?
In principle, volunteering is performed without payment, meaning there is no general entitlement to compensation (Section 662 BGB for agency, similarly in association law). However, Section 670 BGB and often the bylaws of the respective association provide entitlement to reimbursement for actually incurred and proven expenses, such as travel expenses or costs incurred during volunteer activities (so-called expense reimbursement). Associations can also pay a volunteer allowance (currently up to €840 per year, as of 2024) tax-free, provided this is stipulated in the bylaws and the activity is recognized accordingly (according to Section 3 No. 26a EStG). In addition, an exercise leader allowance (Section 3 No. 26 EStG) may be paid for certain activities. There is only a legal entitlement to such payments if this is expressly agreed upon or stipulated in the bylaws.
How is insurance coverage for volunteers regulated?
Adequate insurance coverage for volunteers is not automatically guaranteed. Many sponsoring organizations, especially associations, provide liability and, if applicable, accident insurance for their volunteers. In addition, several federal states offer extended insurance coverage for volunteers through group insurance schemes, which apply on a secondary basis if no other coverage exists. For certain activities, such as for the fire department, disaster relief or rescue services, statutory accident insurance is provided under SGB VII. Before starting volunteer activities, it is recommended to clarify all insurance issues in writing with the respective sponsoring organization or association.
What employment law specifics must be considered in volunteering?
Volunteer activity does not as a rule constitute an employment relationship, which is why employment law such as the Dismissal Protection Act, Minimum Wage Act, or Working Hours Act only apply to a limited extent or not at all. There are no fixed employment contracts; more often there are informal agreements or appointments, which can usually be terminated at any time. Employees who take on volunteer tasks, for example with the volunteer fire department, in disaster relief, or as a works council member, may be entitled in certain cases to special leave or protection against dismissal according to applicable legal provisions (e.g., Section 616 BGB, leave from work for particular volunteer activities under state law). Volunteer organizations are furthermore required to observe data protection regulations when handling personal data.
What must be considered in the taxation of volunteer compensations?
Volunteer activities are generally not subject to taxation if they are carried out on an unpaid basis. However, if money is paid out as part of expense reimbursements (volunteer allowance, exercise leader allowance), these are tax-free as long as they do not exceed the legal exemption amounts (e.g., €840 or €3,000 per year, as of 2024) and all other requirements under Section 3 Nos. 26 and 26a EStG are met. If the compensation exceeds these amounts, the excess is subject to tax and social security contributions. For recipients of social benefits (e.g., unemployment benefit, basic security), receiving volunteer allowances may have an effect if certain exemption amounts are exceeded.
Can volunteer activities affect pension or social benefits?
Volunteer activities themselves generally do not establish any entitlement to social insurance benefits. However, if compensation is paid, this can impact the receipt of social benefits. Normally, volunteer work is irrelevant for statutory pension insurance, unless the activity is similar to gainful employment and paid accordingly. For recipients of unemployment benefits, basic security, or social assistance, receiving a volunteer or exercise leader allowance may be offset against their benefits in some cases. Also, under certain circumstances, there is entitlement to accident insurance coverage during volunteer service (e.g., SGB VII, Section 2). It is advisable to consult your own social benefits office before taking up such an activity.
