Benefits in kind (Sachbezüge) are employer benefits provided not as cash but in the form of goods or services. Up to 50 €/month they are exempt from tax and social security contributions (§ 8 para. 2 sentence 11 EStG).
Common tax-free benefits in kind
- Fuel vouchers / prepaid cards (up to 50 €/month)
- Shopping vouchers for supermarkets, Amazon, etc.
- Job ticket (Jobticket) / Deutschlandticket: fully exempt
- Nursery subsidies (Kita-Zuschuss): exempt (no limit)
- Health promotion: up to 600 €/year exempt
Important: cash principle
The 50 € exemption only applies to genuine non-cash benefits. Vouchers that can be converted into cash or reimbursements of personal expenses do not qualify.
Sources: § 8 para. 2 EStG, BMF letter on benefits in kind.