Does the smartcard meet the tax requirements of a non-cash benefit card?

Yes, the technical restriction logics of the HelloBonnie smartcards comply with the latest wage tax requirements in accordance with the guidelines of the last BMF letter dated 15.03.2022 on the distinction between cash benefits and benefits in kind. The classification as a non-cash benefit card was checked by the law firm Möhrle Happ Luther Partnerschaft mbH (tax law firm) by means of a call information to the Hamburg-Oberalster tax office and the Hamburg tax authority. In December 2023, the HelloBonnie smartcard was approved for the granting of benefits in kind exempt from income tax and social security contributions (Section 8 (1) sentence 3 EStG), gifts in kind on special occasions (R 19.6 LStR) and benefits in kind taxed at a flat rate (Section 37b (2) EStG) by means of a cash card.

HelloBonnie Technologies GmbH does not offer tax or legal advice. The information on this page does not replace tax advice.