Definition
ZAG-compliant
German classification: a gift card that complies with the Zahlungsdiensteaufsichtsgesetz — closed- or controlled-loop, not treated as a cash instrument.
Since 2022 the German tax authority requires gift cards to be ZAG-compliant to qualify as Sachbezug: redeemable with a single merchant or within a controlled network, no cash withdrawal, no open acceptance.
A Visa or Mastercard prepaid falls outside ZAG and is treated as wages — taxed at the employee level and subject to social contributions. At campaign scale this difference quickly runs into thousands of euros per employee.
Always ask your supplier for written ZAG confirmation. gift.cards delivers ZAG-compliant single- and multi-brand cards as the default for Germany.