Zusammenfassung
- Sachzuwendungen: €186 per employee per CALENDAR YEAR in non-cash gifts, exempt from wage tax and social security. No company event required for this cap (this is the 2024 reform position).
- Company-event participation (Betriebsveranstaltung): a separate €365 per employee per year covers the cost of attending the Christmas party, summer outing, etc. — this is on top of the €186 gift cap.
- Service anniversary (Dienstjubiläum): an additional €186 per anniversary year (e.g. 20, 25, 30 years), as a one-off non-cash gift.
- Gift cards qualify as non-cash benefits only when they are not exchangeable for cash. Open-loop prepaid cards that can be cashed out are treated as cash and fall outside the exemption.
- Exceeding €186 in non-cash gifts in any year makes the excess fully subject to wage tax and social security — the €186 is a Freibetrag (allowance up to), not a Freigrenze (cliff).
Voraussetzungen
- Non-cash benefit (Sachzuwendung) — the card cannot be exchanged for cash.
- Total non-cash gifts across the year at or below €186 per employee.
- Granted on top of salary, not via salary sacrifice.
- For the €365 event cap: tied to actual participation in a Betriebsveranstaltung.
- For the Dienstjubiläum +€186: documented as a service-anniversary gift.
Anerkannte Anlässe
- Any (no occasion required for the €186 annual gift cap)
- Christmas party or summer outing (separate €365/year event cap)
- Service anniversary (Dienstjubiläum) — additional €186 per anniversary year
Geschäftspartner
Business gifts to clients are deductible only when advertising-related (Werbeaufwand) — branded with the giver's logo and of low unit value. Pure gift cards without branding are generally treated as non-deductible Repräsentationsaufwand under § 12 KStG.
Ist das steuerfrei?
Wählen Sie Land, Empfänger, Betrag und Anlass — wir zeigen die voraussichtliche steuerliche Einordnung mit Hinweisen. Keine Rechtsauskunft.
Ist das steuerfrei?
Likely exempt from Austrian wage tax and social security as a Sachzuwendung granted in connection with a Betriebsveranstaltung.
- •Conditional on the gift being tied to a company event (Christmas party, summer outing, service anniversary, etc.).
- •The €186 cap is an annual aggregate per employee across all non-cash gifts — not a per-gift allowance.
- •Card must not be exchangeable for cash (no open-loop cash-out).
- •Der Estimator liefert allgemeine Hinweise auf Basis veröffentlichter Regeln. Keine Steuerberatung — mit Steuerberater abstimmen.
Keine Steuerberatung — vollständige Regel und Quellen auf der Länderseite.
Zum Länderführer →Häufige Fragen
Do I need a company event to give a €186 gift card?
No — since the 2024 reform the €186 annual cap for non-cash gifts is independent of any company event. The €365 event cap is separate and additional, but tied to actual participation in a Betriebsveranstaltung.
Is the €186 per gift or per year?
Per employee per calendar year, across all non-cash gifts combined. Two €100 cards in the same year together exceed the cap by €14, and €14 becomes taxable.
Does an Amazon.at gift card qualify?
Whether a multi-retailer card qualifies depends on whether it can be exchanged for cash. Cards that can be cashed out are treated as cash and fall outside the exemption. Check the issuer's terms before purchase.
Quellen
- § 3 EStG (RIS Bundeskanzleramt)geprüft 2026-06-24
- BMF — Lohnsteuerrichtlinien Rz 78 ff.geprüft 2026-06-24
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