Tax-free employer benefits 2026
For whom: Directors acting as employer
A €300 gross pay rise costs €360 – an equivalent benefit costs €300
- Additionality test must be met
- Cash conversion is disqualifying
- Payroll-tax audit exposure
Sparringspartner für Unternehmer.
Service · Payroll & benefits
A €300 pay rise costs the employer €360 – an equivalent benefit costs €300 and reaches the employee net. With the right combination of non-cash benefits, occupational pension, company bicycle, ESOP and tax-free extras you retain key people without exploding the payroll bill.
Structuring catalogue
Every card represents a real structure we implement for comparable mandates. Green is the upside, red is the pitfall – so you see where the lever sits and what we need to safeguard.
For whom: Directors acting as employer
A €300 gross pay rise costs €360 – an equivalent benefit costs €300
For whom: Directors and all employees
Employer saves ~21% social charges on every optimised euro
For whom: All GmbHs as employer
€600/employee/year tax-free – at 10 employees, €6k saved
For whom: Directors + employees
~€500/employee/year net benefit via the 0.25% e-bike rule
For whom: GmbH directors
€2–8k/year via the 0.25% EV rule or a logbook
For whom: Directors and key employees
€3,216/year tax-free + €1,800 flat via direct insurance
For whom: Tech / IT GmbHs with key employees
Retain talent without cash outflow – §19a EStG relief
For whom: GmbHs with staff
Internet, phone, kindergarten subsidy tax-free