Intervention Categories: Finance policy and financial aid; Fiscal policy; Stimulus packages and financial support
Level of Jurisdiction: National
Overview: The German Government allowed employers to grant their employees aid and support up to an amount of 1,500 euros tax-free in the form of grants or benefits in kind.
The tax relief is applicable to payments between 1 March and 31 December 2020. The grants must be paid in addition to the salary that is owed in any case.
Full details here: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2020-04-09-steuerbefreiung-fuer-beihilfen-und-unterstuetzungen.pdf?__blob=publicationFile&v=5