Country guide

Tax-free employee gift cards in Germany

Gift cards up to €50 per employee per month are tax-free if the card is a closed or controlled-loop voucher under § 2 Abs. 1 Nr. 10 ZAG.

Author

gift.cards Editorial

Editorial team, gift.cards

Reviewed by

gift.cards Editorial Board

Internal legal & fiscal review

Last reviewed

1 March 2026

Steuerfreier Sachbezug (§ 8 Abs. 2 S. 11 EStG)

Next scheduled review

1 March 2027

Annual verification cycle

Verified against official sources — 1 March 2026Editorial standards & methodology →

This page is general information based on published rules and was last reviewed on the date shown. It is not tax advice — confirm with your accountant or tax counsel for your specific situation.

The rule in plain language

Monthly free amount: €50 per employee, additional to salary (not in lieu of pay).
The voucher must be non-cash and meet § 2 Abs. 1 Nr. 10 ZAG — i.e. closed-loop or limited-network. Generic open-loop prepaid cards do not qualify.
Unused allowance does not roll over into the next month. Exceeding €50 in any month makes the entire amount taxable for that month.
On top of the monthly €50, gifts for personal occasions (Aufmerksamkeiten) up to €60 per occasion are also tax-free.

Conditions to qualify

✓Card is closed-loop or limited-network (ZAG-konform).
✓Granted in addition to salary, not via salary sacrifice.
✓Total benefits in kind for the month stay at or below €50 per recipient.
✓Documented per employee per month (payroll records).

Recognised occasions

Any month (monthly allowance)
Birthday, wedding, child birth (up to €60, Aufmerksamkeit)

Client gifts

Gifts to clients are deductible up to €50 per recipient per financial year (§ 4 Abs. 5 EStG, raised from €35 by the Wachstumschancengesetz effective 1 January 2024). Beyond €50, the gift is not deductible and may trigger income tax for the recipient unless the giver applies the 30 % pauschal tax under § 37b EStG.

Which brands qualify in this market?

These closed-loop brands typically qualify under the tax rules in Germany. Pick a brand for the B2B PDP with ordering details.

Watch out for these open-loop options

Marketplaces and prepaid cards are usually treated as taxable income in Germany. See the brand PDP for details.

Use the estimator below

Is this tax-free?

CountryRecipient

Amount per person (EUR)

€

Occasion

Estimated treatment

Likely tax-free

This is typically exempt from income tax and social charges.

•The card must be closed-loop or limited-network (ZAG-konform). Open-loop prepaid does not qualify.
•All conditions must hold simultaneously — review the country page.
•This estimator gives general information based on published rules. It is not tax advice — confirm with your accountant for your specific situation.

Not tax advice — see the country page for the full rule and sources.

Read the country guide →

Open the full calculator for Germany →

Primary sources

§ 8 Abs. 2 EStG (Bundesfinanzministerium) ↗
Verified 1 March 2026
BMF-Schreiben Gutscheine (13.04.2021, IV C 5) ↗
Verified 1 March 2026
§ 2 Abs. 1 Nr. 10 ZAG ↗
Verified 1 March 2026

Frequently asked

Steuerfreier Sachbezug (§ 8 Abs. 2 S. 11 EStG)

Does an Amazon.de gift card qualify as a Sachbezug?

No. Amazon.de is treated as an open-loop marketplace and falls outside the ZAG-konform definition under the 2022 BMF guidance. Use a closed-loop retailer card or a curated multi-retailer card limited to a defined network.

Can I combine the €50 monthly allowance with the €60 personal-occasion gift?

Yes. The €60 Aufmerksamkeit is granted on top of the €50 monthly Sachbezug, provided there is a personal occasion (e.g. birthday) and the card meets the same ZAG criteria.

What happens if I give €60 in one month?

The full €60 becomes taxable wages for that month — the €50 allowance is a Freigrenze (cliff), not a Freibetrag (allowance up to).

Country guide