Definition
Aufmerksamkeit (Germany)
German tax category for personal tokens of attention up to €60 per occasion — on top of the €50 Sachbezug.
Aufmerksamkeiten are small gifts at a personal event: birthday, work anniversary, birth, marriage. The cap is €60 gross per occasion, on top of the €50 monthly Sachbezug allowance.
As with Sachbezug, the benefit must be in-kind. A ZAG-compliant gift card qualifies; cash or an open-loop card does not.
Combine Aufmerksamkeit deliberately with the monthly Sachbezug to make a round amount for bigger personal moments without tax cost.