Trivial benefits
German employers are allowed an important concession which allows benefits valued at under EUR 50 per month to be exempt from tax and social security (EStG, s 8). It is therefore common for employers to provide a small benefits package to utilize this tax treatment.
The threshold is an all or nothing limit. If the small benefit exceeds the threshold then the whole amount is subject to tax.
The trivial benefits rules can be used to cover vouchers
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Web page updated on 17 Mar 2025 15:02