German workplace health promotion: EUR 600 tax-free (EStG s. 3 no. 34)
Certified health measures that the employer provides on top of the salary already owed are tax-free up to EUR 600 a calendar year. Only the excess becomes pay; salary sacrifice never qualifies.
2026 rules — verified on September 23, 2026Free, no account
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- gesetze-im-internet.de — EStG § 3 Nr. 34 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « den Anforderungen der §§ 20 und 20b des Fünften Buches Sozialgesetzbuch genügen, soweit sie 600 Euro im Kalenderjahr nicht übersteigen »
Calculation assumptions
- The cap is per employee and calendar year: enter the total of all such benefits for one employee over the year.
- Freedom from social security follows the tax exemption (SvEV s. 1(1) sentence 1 no. 1), provided the payroll leaves the benefit free of wage tax.
- The monthly de minimis limit for benefits in kind (EStG s. 8(2) sentence 11), which might absorb an excess, is not applied.
Go further
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.