Company cars, gifts and staff events in Germany
The company car at 1 percent of the gross list price per month, 0.03 percent per kilometre of commuting distance, a quarter or half of the list price for electric and hybrid vehicles, and the logbook as the alternative. Staff events with the 110 € allowance for up to two a year, the 25 percent flat-rate tax and the annual wage tax certificate. Gifts to business partners up to 50 €, business entertainment 70 percent deductible, and the 30 percent flat-rate tax under section 37b. Three modules, each with a fully worked case study.
Intermediate3 modules61 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- work out the benefit in kind of a company car under the list-price method for employees and for business owners
- match the reductions for electric and hybrid vehicles to the right acquisition period
- calculate the commuting add-on and the value of trips home under a second-household arrangement
- judge when a logbook can replace the flat-rate valuation and what it requires
- explain why the purchase price actually paid plays no part in the valuation
- determine which costs of a staff event are attributed to the individual employee
- apply the allowance per event and participant and attribute companions correctly
- know the limits of the allowance: openness to all and the number of events per year
- decide whether the taxable excess is taxed individually or at a flat rate
- transmit the wage tax certificate on time and know what it contains and what it leaves out
- apply the limit for gifts to business partners per recipient and financial year correctly
- explain why VAT and income tax draw the same line for gifts but not for business entertainment
- determine the deductible share of business entertainment costs and the required records
- know the duty to record these costs separately and the consequence of breaching it
- use flat-rate taxation under section 37b EStG and know its limits and exclusions
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountThe company car: list price, commute and logbookWhat you will be able to do
- work out the benefit in kind of a company car under the list-price method for employees and for business owners
- match the reductions for electric and hybrid vehicles to the right acquisition period
- calculate the commuting add-on and the value of trips home under a second-household arrangement
- judge when a logbook can replace the flat-rate valuation and what it requires
- explain why the purchase price actually paid plays no part in the valuation
- Module 220 minIncluded in the full courseStaff events and the wage tax certificateWhat you will be able to do
- determine which costs of a staff event are attributed to the individual employee
- apply the allowance per event and participant and attribute companions correctly
- know the limits of the allowance: openness to all and the number of events per year
- decide whether the taxable excess is taxed individually or at a flat rate
- transmit the wage tax certificate on time and know what it contains and what it leaves out
- Module 320 minIncluded in the full courseGifts, business entertainment and the section 37b flat-rate taxWhat you will be able to do
- apply the limit for gifts to business partners per recipient and financial year correctly
- explain why VAT and income tax draw the same line for gifts but not for business entertainment
- determine the deductible share of business entertainment costs and the required records
- know the duty to record these costs separately and the consequence of breaching it
- use flat-rate taxation under section 37b EStG and know its limits and exclusions
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (9)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (9)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.