Tax-free Benefits/Payments to Employees

Employers have the option to provide certain benefits to their employees on a tax-free basis.

For example:

Bonuses for future security (e.g. pension contributions, life insurance) of up to EUR 300.00 per employee per year
Christmas gifts and other presents of up to EUR 186.00 per employee per year (pure cash payments are excluded; however, vouchers are tax-free)
Participation in company events up to EUR 365.00 per employee per year