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.
Mechanism: One unit over the line and the whole amount becomes taxable, not just the excess.
Tax year: 2026
Based on
Amounts and conditions change per tax year and per situation. This is general information and not tax advice. Have your own situation worked out by our account manager, or put it to your own adviser.
Have it worked out by an account managerThe rule in plain language
Conditions to qualify
Recognised occasions
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.
These closed-loop brands typically qualify under the tax rules in Germany. Pick a brand for the B2B PDP with ordering details.
Marketplaces and prepaid cards are usually treated as taxable income in Germany. See the brand PDP for details.
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This is typically exempt from income tax and social charges.
Not tax advice — see the country page for the full rule and sources.
Read the country guide →Primary sources
Frequently asked
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.
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.
The full €60 becomes taxable wages for that month — the €50 allowance is a Freigrenze (cliff), not a Freibetrag (allowance up to).
Country guide
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Every programme is set up with you personally. Share what you need and your account manager sends a quote, with one invoice for all countries.
Request a quoteThis page is general guidance, not tax advice. Confirm your own situation with your accountant or tax adviser before you act on it.
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