Tax mechanics
We publish the mechanism, you supply the figure. The thing that costs money is not the height of a threshold — it is the type of threshold. Below, per country, which of the two applies.
We are not a tax adviser. This is general information about how a scheme works, not tax advice; the final assessment is made by your own adviser.
No amount is shown anywhere on this page. Not one of the countries below has a figure signed off by external counsel with a validation date and a named source, so we show none — not small, not with an asterisk. What we do publish is the mechanism, because that is verifiable and it barely changes from year to year.
Two mechanisms exist. Which one applies decides whether one unit over the line costs you a little or costs you everything.
One unit over the line and the entire amount becomes taxable, not just the excess.
Only the amount above the line is taxable. The part below it stays exempt.
Threshold with a cliff
One unit over the line and the entire amount becomes taxable, not just the excess.
The current figure comes from your adviser or ours.
Germany, and this we can state without a figure: a broad multi-brand choice card does not qualify for the Sachbezug threshold, because of the ZAG.
Threshold with a cliff
One unit over the line and the entire amount becomes taxable, not just the excess.
The current figure comes from your adviser or ours.
Whether a multi-brand choice card qualifies here has not been reviewed.
Threshold with a cliff
One unit over the line and the entire amount becomes taxable, not just the excess.
The current figure comes from your adviser or ours.
Whether a multi-brand choice card qualifies here has not been reviewed.
Allowance with an excess
Only the amount above the line is taxable. The part below it stays exempt.
The current figure comes from your adviser or ours.
Whether a multi-brand choice card qualifies here has not been reviewed.
Threshold with a cliff
One unit over the line and the entire amount becomes taxable, not just the excess.
The current figure comes from your adviser or ours.
Whether a multi-brand choice card qualifies here has not been reviewed.
Allowance with an excess
Only the amount above the line is taxable. The part below it stays exempt.
The current figure comes from your adviser or ours.
Whether a multi-brand choice card qualifies here has not been reviewed.
Threshold with a cliff
One unit over the line and the entire amount becomes taxable, not just the excess.
The current figure comes from your adviser or ours.
Whether a multi-brand choice card qualifies here has not been reviewed.
Not reviewed
We have not verified this country. Ask your account manager rather than assuming either way.
Not reviewed by us. We will not present it as exempt or as taxable.
Whether a multi-brand choice card qualifies here has not been reviewed.
Not reviewed
We have not verified this country. Ask your account manager rather than assuming either way.
Not reviewed by us. We will not present it as exempt or as taxable.
Whether a multi-brand choice card qualifies here has not been reviewed.
Threshold with a cliff
One unit over the line and the entire amount becomes taxable, not just the excess.
The current figure comes from your adviser or ours.
Whether a multi-brand choice card qualifies here has not been reviewed.
Allowance with an excess
Only the amount above the line is taxable. The part below it stays exempt.
The current figure comes from your adviser or ours.
Whether a multi-brand choice card qualifies here has not been reviewed.
Threshold with a cliff
One unit over the line and the entire amount becomes taxable, not just the excess.
The current figure comes from your adviser or ours.
Whether a multi-brand choice card qualifies here has not been reviewed.
Allowance with an excess
Only the amount above the line is taxable. The part below it stays exempt.
The current figure comes from your adviser or ours.
Whether a multi-brand choice card qualifies here has not been reviewed.
Fill in the threshold that applies to you — from your own tax adviser or from our account manager. We do the mechanism, you do the figure.
Fill in the fields above. Without a threshold we calculate nothing and show no example figure.