According to the legislature, non-cash goods and services that are not paid out in the form of a salary, for example, are considered non-cash benefits and, in our case, are purchased from third-party providers. These vouchers are redeemed for goods or services at the partner shop, but cannot be exchanged for cash or salary.
Since January 1st, 2022, vouchers from online marketplaces such as Amazon or Zalando are no longer non-cash benefits. You can find more information about the types of income under § 8 paragraph 1 sentence 3 EStG.
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