GUHRSteuerberatung

Sparringspartner für Unternehmer.

Service · Payroll & benefits

More take-home for your team – 21% less social charges for you.

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.

  • Additionality test verified
  • Audit-ready payroll
  • ESOP/VSOP via §19a EStG
~21%social-charge saving per optimised euro
8Structures in this area

Structuring catalogue

What we actually build for you.

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.

P127Established

Tax-free employer benefits 2026

For whom: Directors acting as employer

Upside

A €300 gross pay rise costs €360 – an equivalent benefit costs €300

Pitfalls
  • Additionality test must be met
  • Cash conversion is disqualifying
  • Payroll-tax audit exposure
P102Demanding

Net pay optimisation (full package)

For whom: Directors and all employees

Upside

Employer saves ~21% social charges on every optimised euro

Pitfalls
  • Combination pitfalls
  • Salary conversion vs. on-top
  • Payroll-account documentation duty
P36Established

Non-cash benefits & €50 monthly threshold

For whom: All GmbHs as employer

Upside

€600/employee/year tax-free – at 10 employees, €6k saved

Pitfalls
  • No cash equivalents
  • Strict voucher rules under §8 EStG
  • Must be paid in addition to salary
P103Established

Company bicycle (Jobrad) – tax-optimal

For whom: Directors + employees

Upside

~€500/employee/year net benefit via the 0.25% e-bike rule

Pitfalls
  • Transfer after lease end is taxable
  • Salary conversion triggers social charges
  • Logbook requirement
P15Demanding

Company-car optimisation

For whom: GmbH directors

Upside

€2–8k/year via the 0.25% EV rule or a logbook

Pitfalls
  • 1% rule penalises combustion vehicles
  • Strict logbook requirements
  • Intense scrutiny in tax audits
P92Demanding

Occupational pension routes

For whom: Directors and key employees

Upside

€3,216/year tax-free + €1,800 flat via direct insurance

Pitfalls
  • Route choice locks in long-term
  • Vesting rules
  • Insolvency protection via PSVaG
P52Highly complex

Employee participation (ESOP / VSOP)

For whom: Tech / IT GmbHs with key employees

Upside

Retain talent without cash outflow – §19a EStG relief

Pitfalls
  • §19a available only for small companies
  • Dry-income risk with classic ESOP
  • Exit-event valuation
P55Established

Net-pay optimisation – salary extras (detail)

For whom: GmbHs with staff

Upside

Internet, phone, kindergarten subsidy tax-free

Pitfalls
  • Documentation duties
  • Choice of flat-rate taxation under §40 EStG
  • Combination limits
Which of these fits your situation?In a 30-minute strategy call we map your situation onto the catalogue and name the two or three structures with the biggest effect for you.