• How high are the tax-free amounts for the recreation allowance?
• What requirements must be met in order to receive the recreation allowance?
• What supporting documents do I have to submit to receive the recreation allowance?
• When is the recreation allowance paid out?
• Can I use the recreation allowance for a short vacation or a wellness weekend?
• Can I submit my gym membership fee if I use the swimming pool, sauna, or spa there?
• Can I submit medical treatments for recreational assistance?
• Can I apply for the recreation allowance several times a year?
• Can the recreation allowance also be used for other purposes?
• Is the recreation allowance also available for mini-jobbers or part-time employees?
• Are there any differences in the recuperation allowance for companies covered by collective agreements and companies not covered by collective agreements?
• Can I also use the recreation allowance for family-related activities?
• How do I benefit from the tax-free recreation allowance as an employee?

How high are the tax-free amounts for the recreation allowance?

The maximum tax-free amounts are:

• 156 euros for the employee themselves,
• 104 euros for the spouse or registered partner,
• 52 euros per child.

What requirements must be met in order to receive the recreation allowance?

The following conditions must be met in order for the recreation allowance to remain tax-free:

• The allowance must be used for recreation.
• There must be a temporal connection between the payment and the vacation.
• The employee must be able to provide evidence of the costs of the leave in the form of appropriate receipts.

What supporting documents do I have to submit to receive the recreation allowance?

You must submit proof of the costs of the vacation, e.g. flight tickets, hotel bills, booking confirmations or other receipts proving the expenses for the vacation.

When is the recreation allowance paid out?

Payment is usually made in connection with the next payroll after the application has been approved and the necessary supporting documents have been submitted.

Can I use the recreation allowance for a short vacation or a wellness weekend?

Yes, the recreation allowance can be used for any type of recreational activity as long as the requirements are met and the receipts are submitted.

Can I submit my gym membership fee if I use the swimming pool, sauna, or spa there?

Gym memberships can only be considered as tax-free benefits in kind at Probonio via an Urban Sports membership, up to a maximum of EUR 50 per month. In this case, it is not possible to claim the recreation allowance.
However, if services such as spa, sauna, or similar offers are billed separately at the gym and proof of the proportionate fees is available, these can be billed via the recreation allowance.

Can I submit medical treatments for recreational assistance?

Medical treatments such as osteopathy or acupuncture can not be covered by the recreation allowance.

In some cases, however, it is possible that these services may be reimbursed in full or in part by your health insurance provider.

Can I apply for the recreation allowance several times a year?

In principle, the recreation allowance can be granted once a year. Whether and how often it can be applied for in a year depends on the employer's internal guidelines.

Can the recreation allowance also be used for other purposes?

No, the recreation allowance must be earmarked for recreational activities. Using it for other purposes may result in tax disadvantages.

Is the recreation allowance also available for mini-jobbers or part-time employees?

In principle, the recreation allowance can be granted to all employees, regardless of their level of employment. However, the decision lies with the employer and the internal guidelines.

Are there any differences in the recuperation allowance for companies covered by collective agreements and companies not covered by collective agreements?

As a general rule, the granting of the recreation allowance is a voluntary benefit and is not prescribed by collective agreements. It is therefore up to the individual company to decide whether and how to offer the recovery allowance. However, there may be collective agreements that contain additional provisions.

Can I also use the recreation allowance for family-related activities?

The recreation allowance can also be subsidized for recreational activities with the family. In addition, an extra €104 is paid out for the spouse and €52 for each child, which means that employees can benefit from an even higher allowance.

How do I benefit from the tax-free recreation allowance as an employee?

The recreation allowance offers employees financial relief for various forms of recreation, without income tax deductions. This flexible benefit allows employees to choose their preferred form of recreation, such as vacation, wellness, sports or cultural events. They also benefit from a tax- and social security-free allowance that they receive gross for net.

Translation Note: This article has been translated using automatic translation software to provide the reader with a basic understanding of the content. Despite reasonable efforts to provide an accurate translation, we cannot guarantee its accuracy.

If there are any questions regarding the accuracy of the information in the translated article, please refer to the German version of the article, which is the official version.