Do you want to thank your employees or increase motivation in the team?

Special gifts for employees, such as employee vouchers from Burgellern Castle, are ideal for this purpose. These small attentions strengthen team building and the feeling of belonging to the company, but also show appreciation towards the employee. Whether a gift for a birthday or a gratuity to celebrate joint success, as a boss you also have to consider some tax aspects when giving gifts to your employees. In the following, we have compiled some possibilities for you. However, if in doubt, please consult your tax advisor again:

The legislator has set the so-called non-cash benefit exemption limit at 44 euros per month (including VAT). This means that you can give each employee gifts in kind worth a maximum of 44 euros per month - regardless of a special occasion such as a birthday or wedding. 

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On the other hand, the maximum limit for tax-free benefits on such personal occasions is 60 euros per occasion (R. 19.6, para. 1 LStR).
This exemption limit is not to be understood as an annual amount, but may be used several times a year for personal events in the form of gifts to your employees.
Special occasions on which this appreciation can be made must have a personal connection to the recipient, be unique or occur infrequently, e.g.

- Birthday
- Promotion or passed (apprentice) exam
- Anniversary
- Retirement
- Engagement, wedding or silver wedding
- Birth and baptism of a child

Christmas and Easter do not count as personal occasions,
which is why you should account for attentions on these and other holidays via the 44-euro non-monetary remuneration exemption limit. 

However, the tax-free allowance for company events provides another option,
to issue tax-free gifts to employees: Pursuant to §19 para. 1a of the EStG, it is permissible to
Employer 110 euro allowance for exactly two company events per year per
employees to the full. However, the gift to employees must be clearly within the scope
be presented at such an event.