Benefit-in-kind card

Benefit-in-kind cards for employees: Provision for additional top-ups for special personal events (e.g., service anniversary, birthday, wedding, birth of a child) on up to three occasions per employee per calendar year within existing tax-free limits. The cards must be provided to employees tax- and social security-free and are exclusively for the purchase of goods and services. Use is legally and technically restricted to meet the requirements for tax-free benefits according to § 37 b Abs. 1 u. Abs. 2 EStG; it is not a universally usable payment card.

CONTRACTING AUTHORITY

CLASSIFICATION

ADDITIONAL DETAILS