With effect from 1 January 2020, an amendment to the Labour Code introduced the provision of § 152b concerning the contribution to sport activities of a child. The amount of the contribution comprises 55 % of eligible expenses, which a parent of the child has incurred for the child’s sport activities, maximally € 275 per calendar year for all children of the employee. In case of an employee with a shorter working time, the contribution shall be decreased in proportion to the shorter working time.

The contribution is exempt from taxes and levies. The employer may include the paid contributions into tax expenses and thus decrease the income tax. As of 2020, the basic duration of holiday for employees permanently taking care for a child has been increased to five weeks also in the event the employee has not reached 33 years of age. We note, however, that neither the Labour Code nor the explanatory memorandum to the amendment to the Labour Code define the term “permanently taking care of a child”, which might cause problems.

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