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3.1ÌýÌýÌýÌý Tax-free remuneration

EStG, s 26 and The Tax Book 2025, ss 1E and IIIC, exclude certain types of remuneration from tax:

1. Ìý

   •ÌýÌýÌýÌý uniforms

2. Ìý

   •ÌýÌýÌýÌý payment to cover transit expenses

3. Ìý

   •ÌýÌýÌýÌý reimbursement of work expenses

4. Ìý

   •ÌýÌýÌýÌý training

5. Ìý

   •ÌýÌýÌýÌý mileage payment for business trips (see 3.2)

6. Ìý

   •ÌýÌýÌýÌý travel allowances for domestic business trips (3.3)

7. Ìý

   •ÌýÌýÌýÌý travel allowances for international business trips (7.1)

8. Ìý

   •ÌýÌýÌýÌý provision of work transport for commuting, or the provision of a public transport tickets for commuting

9. Ìý

   •ÌýÌýÌýÌý relocation allowances (see 7.1)

10. Ìý

    •ÌýÌýÌýÌý employer contributions to employee pension funds (4.5)

11. Ìý

    •ÌýÌýÌýÌý employer contributions to employee BV fund of 1.53% of the gross monthly salary, including holiday and bonus pay

12. Ìý

    •ÌýÌýÌýÌý grants from an employee participation foundation up to EUR 4,500 per year (Corporate Tax Act 1988, s 13(c))