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Tax-free employer benefits in Germany

Transit pass, nursery allowance, health promotion up to 600 € a year, company bike, charging power, work phone and reimbursed expenses: what § 3 EStG exempts and on which conditions. The transit pass cuts the commuting allowance of 0.38 € per kilometre; flat-rate taxation at 25 percent avoids that. Company bike and charging power expire at the end of 2030. Plus the payroll account and contribution exemption under the SvEV. Two modules, each with a fully worked case study.

Intermediate2 modules42 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.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.

  • recognise which numbers of § 3 EStG exempt an employer benefit only when it is paid on top of the wage already owed
  • tell apart the two forms of the tax-free transit pass and put a figure on their effect on the commuting allowance
  • choose between exemption and flat-rate taxation at 25 or 15 percent and assess the consequences for the employee
  • place childcare and workplace health promotion correctly, with their conditions and the 600 euro limit
  • distinguish the provision of a company bike under number 37 from its transfer of ownership under § 40(2)
  • read the time windows of numbers 37 and 46 from § 52 EStG
  • draw the line between private use of company devices under number 45 and reimbursed expenses under number 50
  • know which exempt benefits belong in the payroll account and how social insurance treats them

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 122 minFree — no accountTransit passes, childcare and health: the earmarked employer contributionsWhat you will be able to do
    • recognise which numbers of § 3 EStG exempt an employer benefit only when it is paid on top of the wage already owed
    • tell apart the two forms of the tax-free transit pass and put a figure on their effect on the commuting allowance
    • choose between exemption and flat-rate taxation at 25 or 15 percent and assess the consequences for the employee
    • place childcare and workplace health promotion correctly, with their conditions and the 600 euro limit
    Read this module
  2. Module 220 minIncluded in the full courseBicycles, charging power, phones and outlays: what expires and what staysWhat you will be able to do
    • distinguish the provision of a company bike under number 37 from its transfer of ownership under § 40(2)
    • read the time windows of numbers 37 and 46 from § 52 EStG
    • draw the line between private use of company devices under number 45 and reimbursed expenses under number 50
    • know which exempt benefits belong in the payroll account and how social insurance treats them
    View the module — full course

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 (2)
    • Key figures (6)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (6)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

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Where this course leads

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Read in German

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.