How can I use occasional gifts (Aufmerksamkeiten) as digital goodies and what limits apply?

With become.1 Goodies, employers can create digital gifts for individual occasions, going beyond the regular non-cash benefit. This article explains how the feature works and outlines the associated tax exemption limits.

Overview of Tax Conditions

Vouchers issued as so-called occasional gifts ("Aufmerksamkeiten") are subject to specific tax rules. These rules allow you to reward your employees in addition to their monthly non-cash benefit (Sachbezug):

• Maximum amount: A voucher must not exceed a value of 60 euros (gross) per occasion.
• Frequency: You can issue a maximum of 3 vouchers per person per calendar year for different personal events.
• Additionality: The 60-euro limit for occasional gifts are legally completely separate from the monthly 50-euro non-cash benefit limit. This means both benefits can be used simultaneously in the same month.

Typical Use Cases

Occasional gifts are ideal for showing appreciation for special, irregular events:

• Birthdays
• Work anniversaries (e.g., 5 years of service)
• Promotions or passing a final exam

IMPORTANT: The 60-euro limit is an exemption limit (Freigrenze), not a tax allowance (Freibetrag). If the voucher value is even 60.01 euros, the entire amount becomes subject to income tax and social security contributions. Therefore, strictly ensure you stay within the 60-euro mark.

Still have questions? The instructions weren't enough or you have a special case? Just send us a message at support@become1.de or write to us in the chat. We are happy to help you and usually reply within 48 hours on business days.