Taxes on company gifts and non-cash benefits (Sachbezüge)

What is “Sachbezug”?

A Sachbezug is a non-cash benefit or in-kind perk that an employee receives from the employer instead of direct money, such as:

• Shopping or gift vouchers (Gutscheine)

• Public transport passes or gym memberships

• Goods or devices given as a gift

• Special staff discounts on company products

• A company mobile phone or laptop partly used for private purposes

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Are these benefits taxed?

Yes – but only under certain conditions.

If the total value of such benefits exceeds the monthly allowance of 50 €, then:

• it is treated as a “geldwerter Vorteil” (taxable non-cash benefit)

• the full amount is added to the taxable salary and subject to social security contributions

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General rule (as of 2025)

Important: If the 50 € limit is exceeded even by 1 €, the entire amount becomes taxable, not just the excess.

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Practical examples

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Conditions for tax exemption

For a Sachbezug to remain tax-free, typically:

• the value must not exceed 50 € per month

• it must not be cash (no cash payout, no bank transfer)

• it must be granted as a benefit in kind / voucher / non-cash perk

• it has to be properly recorded in the payroll (Lohnabrechnung)

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What about special-occasion gifts?

For special personal occasions (e.g. birthday, wedding, birth of a child):

• gifts up to 60 € per occasion can be tax-free

• provided they are clearly linked to the occasion and properly documented in the accounting system

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Useful terms

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The editorial team of this website strives to provide accurate information based on thorough research and multiple sources. However, mistakes or outdated details may still occur. Please treat this article as an initial orientation only and always consult the competent authorities or qualified tax and legal advisors for binding and up-to-date information.