German company event: the EUR 110 allowance
The EUR 110 is an ALLOWANCE: only the excess is taxable. But an accompanying person doubles what is attributed to you without opening a second allowance — EUR 40 taxable becomes EUR 190.
2026 rules — verified on September 22, 2026Free, no account
Your result
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Sources and assumptions
- gesetze-im-internet.de — EStG § 19 Abs. 1 Satz 1 Nr. 1a Satz 3 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Soweit solche Zuwendungen den Betrag von 110 Euro je Betriebsveranstaltung und teilnehmenden Arbeitnehmer nicht übersteigen, gehören sie nicht zu den Einkünften aus nichtselbständiger Arbeit, wenn die Teilnahme an der Betriebsveranstaltung allen Angehörigen des Betriebs oder eines Betriebsteils offensteht. »
- gesetze-im-internet.de — EStG § 19 Abs. 1 Satz 1 Nr. 1a Satz 4 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Satz 3 gilt für bis zu zwei Betriebsveranstaltungen jährlich. »
Calculation assumptions
- Enter ALL costs including VAT, also those not individually attributable — room hire, technology, security.
- The divisor is the number of PARTICIPANTS, not of those invited. Cancellations raise the per-head figure without any invoice changing.
- The 25 % flat taxation of s. 40(2) is not modelled; it may be applied to the taxable part.
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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.