Non-Cash Benefits (Sachbezüge) in a GmbH 2026: Tax-Free Perks for Directors

If you run a GmbH and pay yourself a salary, you're probably looking for legal ways to reduce your income tax and social security contributions. Sachbezüge, non-cash benefits granted by the employer, are one of the most practical tools available. The key rule: benefits worth up to €50 per employee per month are completely tax- and contribution-free. This guide covers what qualifies in 2026 and how to book it cleanly.

Key Takeaways

• €50 exemption: Non-cash benefits up to €50 per person, per month are fully tax- and contribution-free (§ 8 Abs. 2 EStG). It is an exemption limit, not an allowance: a single euro over (€51) makes the entire amount taxable.
• A company phone and laptop can be provided tax-free with no euro cap (§ 3 Nr. 45 EStG); private use stays completely free.
• The Deutschlandticket costs €63/month in 2026 and therefore sits above the €50 limit. It is still tax-free when granted on top of salary (§ 3 Nr. 15 EStG), a separate legal route alongside the exemption.
• A meal subsidy of up to €7.67 per working day is tax-privileged in 2026 (€4.57 official meal value plus €3.10 subsidy).
• These channels stack: the exemption, the company device, and the Jobticket run in parallel, together far more than €50/month tax-free.

What Are Sachbezüge?

Sachbezüge (§ 8 Abs. 2 EStG) are non-monetary benefits given to employees in addition to wages. Common examples include fuel vouchers, supermarket gift cards, fitness memberships, internet allowances, or public transport tickets. As long as the total non-cash benefit per employee does not exceed €50 per calendar month, no income tax or social security is due, from neither the employee nor the employer.

The €50 limit was raised from €44 in January 2022 and has applied unchanged since. It applies per employee, per month, and GmbH managing directors who receive a salary count as employees for this purpose. For the GmbH, every Sachbezug is a deductible business expense that lowers corporate and trade tax.

The €50 Exemption (§ 8 Abs. 2 EStG)

The savings seem modest per month but compound quickly. A GmbH with a sole managing director using the full €50 monthly allowance saves roughly €250–€350 per year in taxes and contributions, without the benefit being taxable income. For a GmbH with several employees, the effect multiplies. The rules:

• Non-cash only: no cash, no payout, no open-loop balance.
• The limit applies per person, per month: several benefits in the same month are added together.
• It is an exemption limit (Freigrenze): a €51 benefit makes the entire amount taxable, not just the €1 over.
• No carry-over: unused months lapse. A €100 voucher cannot be split across two months.
• Gift cards must meet § 2 Abs. 1 Nr. 10 ZAG (restricted to specific retailers, chains, or categories) to qualify as a non-cash benefit rather than cash wages.

Which Benefits Are Worth It? Overview

Company Phone, Laptop and Internet: Fully Tax-Free

If the GmbH provides the director with a company phone or laptop, private use is fully tax-free (§ 3 Nr. 45 EStG), regardless of the share of private use and with no euro cap. This also covers data plans, internet flat rates, and software licenses on the device. Two conditions:

• The device must remain owned by the GmbH (lease or purchase), not by the director.
• Provision for business use is enough; you do not have to prove a minimum business-use share.

Because this benefit has no euro cap, it runs alongside the €50 exemption. A €60/month company phone therefore uses up none of your exemption.

Deutschlandticket and Jobticket: Tax-Free Despite €63

The Deutschlandticket has cost €63/month since January 2026 (2025: €58, originally €49). That puts it above the €50 exemption, so the old "grant it under €50" trick no longer works. It stays tax-free through a different legal route: under § 3 Nr. 15 EStG, employer-funded public transport passes are fully tax- and contribution-free when granted in addition to the salary already owed, i.e. on top, not via salary conversion.

Two things to know:

• The tax-free subsidy is offset against your commuter allowance (Entfernungspauschale) in your income tax return, reducing that deduction.
• Because the Jobticket has its own statute, it does not use up the €50 exemption, so you can run the ticket and a benefit card in parallel.

This is one of the most attractive options for GmbH directors who commute by public transport.

Meal Vouchers and Subsidies

Restaurant vouchers and digital meal cards can be granted on a tax-privileged basis. The official meal value (Sachbezugswert) for lunch or dinner is €4.57 in 2026 (2025: €4.40). On top of that, the GmbH can add a tax-free subsidy of up to €3.10, giving a maximum tax-privileged meal subsidy of €7.67 per working day in 2026:

The meal-value portion is either borne by the employee or taxed by the GmbH at a 25% flat rate (§ 40 Abs. 2 Nr. 1 EStG). Over roughly 15 meal days a month, that adds up to nearly €115 of tax-privileged meal benefit.

Documentation Requirements (GoBD)

Every Sachbezug must be documented and booked as a business expense in a GoBD-compliant way:

• Account 6800 (other personnel costs) or an equivalent sub-account.
• Retain the receipt or invoice for each voucher, ticket, or membership.
• The payroll statement (Gehaltsabrechnung) must show the benefit, even when tax-free.
• Check monthly that the €50 limit per person is never exceeded.

Missing documentation is the most common reason the Finanzamt disallows the exemption in a payroll audit. Norman tracks Sachbezüge as part of payroll bookkeeping, categorizing each line item correctly and keeping the limit in view. See how it works on the AI bookkeeping page.

Sachbezüge in the Compensation Mix

Sachbezüge work best as a complement to the broader mix: a base salary (set to optimize social security), a performance bonus (Tantieme), and non-cash perks on top. They are just one layer: they round out a well-structured salary and a considered payout strategy rather than replacing them.

For the trade-offs between salary and dividends, see salary vs. dividend optimization for GmbH directors and managing director salary in a GmbH. If you also plan gifts to your team or clients, read client and employee gifts; those have separate limits. For the full list of levers, see the GmbH tax optimization guide.

Frequently Asked Questions

Can a sole managing director of their own GmbH use Sachbezüge?

Yes. A managing director receiving a salary from the GmbH is treated as an employee for payroll tax purposes and is entitled to the €50 exemption, provided there is a recognized employment contract.

Does the €50 limit apply per person or per household?

Per employee, per month. If a GmbH employs both a director and their spouse, each can receive up to €50/month tax-free, provided the employment relationships are arm's-length and documented.

Can unused monthly allowance carry over to the next month?

No. The €50 limit is per calendar month and does not accumulate. A €100 voucher in February cannot be split retroactively across January and February.

Does the Deutschlandticket count toward the €50 exemption?

No. The employer-funded Jobticket is tax-free via § 3 Nr. 15 EStG and follows its own legal route. It does not use up the exemption, but it is offset against your commuter allowance.

Does a company phone use up the €50 exemption?

No. The tax-free provision of a phone and laptop runs through § 3 Nr. 45 EStG with no euro cap and is independent of the exemption.

Summary

Sachbezüge up to €50/month are one of the simplest and most accessible tax optimization tools for GmbH directors. The €50 exemption, the tax-free company phone, and the Deutschlandticket combine with minimal effort and save directors several hundred euros in tax and contributions per year. The decisive factor is clean documentation: only recorded benefits survive an audit. Combined with a well-structured salary, Tantieme, and pension contributions, non-cash benefits round out a tax-efficient compensation package.