Tax Advantages
Better health for your employees, lower taxes for your company
Company health insurance is an effective tool for recruiting and retaining employees. You can take out group policies with insurers and offer your employees supplementary insurance coverage for dental treatment, preventive medical checkups, or alternative healing methods. If you, as the employer, pay the premium and your employees receive insurance coverage without cash payments, the supplementary health insurance can be considered a benefit in kind.
50 euros / month per employee
You can position yourself as an attractive employer and strengthen employee loyalty through additional health benefits. You can deduct the contributions as business expenses, resulting in a tax advantage for you. You also get maximum flexibility in designing various benefit modules tailored to the needs of different employee groups.
The bKV only qualifies as a non-cash benefit if employees are not entitled to cash payments. This must be clearly stipulated in the employment contract. Tax exemption only applies if the €50 limit for all monthly non-cash benefits is observed. If this limit is exceeded, all benefits in kind are subject to taxation. As an alternative, you can use the flat-rate taxation option under Section 37b or Section 40 (1) of the German Income Tax Act (EStG).
The bKV tariffs cover a wide range of services: dental care and dentures, visual aids, extended preventive medical checkups, alternative medicine services, alternative healing methods, psychological counseling, and prevention courses. The basic prerequisite for tax privileges is that benefits are provided exclusively in kind—cash payments of contributions are not permitted and must be contractually excluded.