Fringe Benefit Exemption (€50/month)
The fringe benefit exemption (€50/month) allows employers to provide employees with up to €50 per month in tax-free benefits in kind – in addition to the Deutschlandticket tax advantage.
What is the Fringe Benefit Exemption?
The fringe benefit exemption (German: Sachbezugfreigrenze) is a tax allowance under §8 Para. 1 Sentence 3 EStG. Employers may grant employees up to €50 per month in benefits in kind tax-free – with no income tax or social security contributions.
Fringe Benefit Exemption and the Deutschlandticket
| Scenario | Fringe benefit exemption used? |
|---|---|
| 100% Employer Subsidy (§3 No. 15 EStG) | ❌ Not consumed – separate tax benefit |
| Salary Conversion (§40 Para. 2 EStG) | ❌ Not consumed – both benefits stackable |
| Sharing vouchers (~€10/month) | ✓ Used, but under €50 → tax-free |
Important: The Deutschlandticket tax benefit (under §3 No. 15 EStG or §40 Para. 2 EStG) is in addition to the fringe benefit exemption. Companies can therefore offer a tax-advantaged Jobticket while simultaneously granting up to €50/month in other tax-free benefits (e.g. shopping vouchers).
Practical Example with Jobticket+
With Jobticket+, employees receive:
- Deutschlandticket (salary conversion, §40 EStG) → tax benefit
- Sharing vouchers (~€10/month, §8 Para. 1 EStG) → additionally tax-free
- Further benefits up to €50/month → also possible (fringe benefit exemption not consumed by the ticket)
Not tax advice. Please consult a tax advisor.