Definition
Sachbezug (Germany)
German tax category for 'in-kind benefits' — gift cards up to €50 per employee per month are tax-free if ZAG-compliant.
Sachbezug refers to in-kind benefits granted by an employer to an employee. Under § 8 (2) sentence 11 EStG, they are tax-free up to €50 per employee per month, provided they cannot be redeemed for cash.
Condition: the voucher must be closed-loop or controlled-loop (ZAG-compliant). Open-loop prepaid cards bearing a network logo are excluded. The €50 cannot roll over to another month.
For personal occasions (Aufmerksamkeiten) a separate €60-per-occasion allowance applies, on top of the monthly €50.