A comprehensive list of tax-free income can be found in the Section 2 BMF Official wage tax handbook 2024 from the Ministry of Finance and in EStG, s 3. The new rates for travelling abroad, valid from for 2025, can be found here.
Some of the common employer provided elements of tax-free remuneration are detailed in the table below. These do not need to be processed via payroll for the purposes of the tax calculation.
Note that any tax-free expense allowance will be subject to social insurance (SvEV, s 1).
| Tax-free element | Detail |
| Moving expenses | This applies where the employee is required to move their principal residence because the place their duties |
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Web page updated on 17 Mar 2025 15:04