When do dentists typically retire?

Retired doctors can earn tax-free income during the Corona crisis

Retired doctors or nurses can earn tax-free if they care for patients for a health department or a state or non-profit hospital during the Corona crisis.

When are part-time activities tax-free?

Income from part-time work is normally tax-free up to a total of EUR 2,400 per year (Section 3 No. 26 EStG). This applies to trainers, trainers, educators, supervisors or nurses of old, sick or disabled people in the service or on behalf of a legal entity under public law or an institution for the promotion of charitable, charitable and church purposes. Housewives, students and pensioners, for example, can claim this “trainer allowance”.

Statement by the Federal Ministry of Finance dated April 30, 2020

Medical care for sick people is one of the privileged activities for which the exercise instructor allowance can be applied. Therefore, the income from this activity is tax-free up to 2,400 euros per calendar year if the following additional requirements are met:

  • The regular weekly working time is no more than 14 hours.
  • The client is:
    • a legal entity under public law, such as a health department or a state hospital, or
    • a non-profit, charitable or ecclesiastical institution recognized for promoting tax-privileged purposes, such as a non-profit hospital.

If the doctor carries out several privileged activities, the exercise instructor allowance is only granted once. The income from all beneficiary activities is tax-free up to 2,400 euros per year. Expenses that are directly related to the beneficiary's activity can only be taken into account for tax purposes if they exceed the exercise leader's allowance.

Doctors and nurses can do that

Care for sick people is favored. “Retired nurses therefore receive the exercise instructor allowance under the same conditions as retired doctors,” says Ecovis tax advisor Christine Bürger from Ulm.

Doctors or nurses whose employment is suspended, for example due to parental leave or unpaid leave, can also claim the trainer's allowance. This works if you care for patients for a health department or a state or tax-privileged hospital as a result of the Corona crisis. "Whether the doctors and nurses concerned are retired or whether the employment relationship is merely dormant does not play a role in the granting of the trainer's allowance," said Bürger.

Christine Bürger, tax advisor and specialist advisor for health care at Ecovis in Ulm

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