Company fitness program as a tax-free benefit in kind

A usage benefit granted on an ongoing basis by the employer as part of a company fitness program is part of the ongoing salary and thus does not accrue to the employee only once a year in one sum.

Employees who can use various fitness studios with a low monthly contribution on the basis of a framework agreement concluded by the employer receive this usage benefit as part of their current monthly salary. The Federal Fiscal Court thus opposes the tax office, which had assumed an annual inflow of the usage benefit in the case of this company fitness program - not least because the employer's framework agreement had a term of twelve months in each case.

However, because the employer continuously fulfills its contractual promise by granting the actual possibility of use, the Federal Fiscal Court considers this to be ongoing remuneration. This means that the share borne by the employer can be treated as tax-free remuneration in kind if it does not exceed the monthly remuneration in kind exemption limit of 44 euros (50 euros from 2022).