Taxes: Tax trap Wiesn - boss's rounds in the beer tent can be expensive
When employees celebrate at the company's expense, this is considered a monetary benefit. The tax authorities grant a discount here. However, from 2026, this will no longer apply if executives celebrate alone.
In Germany, companies can claim tax benefits for staff events, including Oktoberfest celebrations, if certain conditions are met. To qualify for a tax exemption of up to 110 euros per person, the event must be open to all employees and primarily aimed at improving workplace morale. If the event is exclusive to management, however, stricter tax rules apply and the entire value of the event is considered taxable income.
According to Stefan Heine, a tax law expert, companies can spend the 110 euros on food, venue rental, or even amusement park tickets, and can include travel costs if the event is held off-site. If the 110-euro limit is exceeded, employees may be liable for income tax on the excess amount.
Written by urgent.news from Handelsblatt's report — not a translation of it. Machine-written — may contain errors; check the original before relying on it.
