Paragraph 40 of the Income Tax Act (EStG) on the lump sum wage tax in special cases regulates the relax allowance. Under paragraph 2, sentence 1, number 3 of the EStG, it is stated that the employer may levy wage tax at a flat rate of 25%, insofar as he grants relax allowances, if these, together with relax allowances granted earlier in the same calendar year, do not exceed €156.00 for the employee.
In addition to the allowance of €156.00, employers are entitled to an additional €104.00 Euros per year for spouses of the employee and an additional €52.00 per year for each child as a Relax Benefit.
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