German benefit-in-kind threshold and staff discount allowance
A single word separates the two rules. 'If' EUR 50 is exceeded, the WHOLE benefit is taxable. Staff discounts, by contrast, are tax-free 'to the extent' they do not exceed EUR 1,080 — there only the excess counts.
2026 rules — verified on September 22, 2026Free, no account
Your result
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Sources and assumptions
- gesetze-im-internet.de — EStG § 8 Abs. 2 Satz 11 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Sachbezüge, die nach Satz 1 zu bewerten sind, bleiben außer Ansatz, wenn die sich nach Anrechnung der vom Steuerpflichtigen gezahlten Entgelte ergebenden Vorteile insgesamt 50 Euro im Kalendermonat nicht übersteigen »
- gesetze-im-internet.de — EStG § 8 Abs. 3 Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « so gelten als deren Werte abweichend von Absatz 2 die um 4 Prozent geminderten Endpreise, zu denen der Arbeitgeber oder der dem Abgabeort nächstansässige Abnehmer die Waren oder Dienstleistungen fremden Letztverbrauchern im allgemeinen Geschäftsverkehr anbietet. »
- gesetze-im-internet.de — EStG § 8 Abs. 3 Satz 2 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Die sich nach Abzug der vom Arbeitnehmer gezahlten Entgelte ergebenden Vorteile sind steuerfrei, soweit sie aus dem Dienstverhältnis insgesamt 1 080 Euro im Kalenderjahr nicht übersteigen. »
Calculation assumptions
- Vouchers and prepaid cards are disregarded only if granted IN ADDITION to pay already owed (s. 8(2) sentence 11). A salary sacrifice removes the relief; the calculator does not check for it.
- It is assumed the benefit is not taxed at a flat rate under s. 40 — in that case the staff discount allowance is unavailable.
- The staff discount allowance applies only to goods and services the employer offers ON THE MARKET, not to items bought in specially for the workforce.
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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.