Sachbezugskarte

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In addition, there should be the possibility to make an additional top-up for employees as a courtesy or occasional gift on the occasion of a special personal event (e.g., service anniversary, birthday, wedding, or birth of a child) for up to three occasions per employee per calendar year within the existing exemption limits. The card must be made available to employees tax- and social security-free and may therefore only be used for the purchase of goods and services. The card must not be a universally applicable payment card – its use should be legally and technically restricted to ensure the conditions for tax-free granting according to § 37 b para. 1 and para. 2 EStG are fulfilled.

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