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
External counsel — review pending
Last reviewed
1 March 2026
Steuerfreier Sachbezug (§ 8 Abs. 2 S. 11 EStG)

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 limited to €35 per recipient per financial year (§ 4 Abs. 5 EStG) to remain deductible. Beyond €35, the gift is not deductible and may trigger income tax for the recipient unless 30 % pauschal tax (§ 37b EStG) is applied by the giver.

Use the estimator below

Is this tax-free?

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.

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Primary sources

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

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