German flat-rate tax on gifts and non-cash benefits (EStG s. 37b, 30 per cent)
The giver may settle the recipient's tax at 30 per cent of the gross cost. Above EUR 10,000 per recipient and year only the excess is excluded; a single benefit above EUR 10,000, however, is excluded altogether.
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 § 37b Abs. 1 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « die nicht in Geld bestehen, mit einem Pauschsteuersatz von 30 Prozent erheben »
- gesetze-im-internet.de — EStG § 37b Abs. 1 Satz 3 Nr. 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Die Pauschalierung ist ausgeschlossen, 1. soweit die Aufwendungen je Empfänger und Wirtschaftsjahr oder [...] den Betrag von 10 000 Euro übersteigen. »
- gesetze-im-internet.de — EStG § 37b Abs. 1 Satz 3 Nr. 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « 2. wenn die Aufwendungen für die einzelne Zuwendung den Betrag von 10 000 Euro übersteigen. »
Calculation assumptions
- The benefits are not cash, are business-related and come on top of the agreed consideration or of the salary already owed.
- The election is made uniformly for every benefit of the financial year, as s. 37b(1) sentence 1 requires.
- At most one single benefit above EUR 10,000 is considered per recipient — the largest. If several exceed the limit, each must be excluded.
- Solidarity surcharge and church tax on the flat-rate tax are not computed.
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.