The mobility budget is completely flexible—you choose the amount for each employee. Under German tax rules, up to €50 per month counts as a tax-free benefit in kind. You can grant more if you wish; anything above the €50 threshold is simply taxed like regular salary.

The mobility budget is a budget as part of the tax-free benefit in kind. This means that the amount is granted to employees tax-free up to a maximum of €50. For amounts exceeding €50, a flat rate tax of 30% can be applied.

More on the subject of mobility budgets and taxes

Three options are possible:
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1. The mobility budget is reset every month. The remaining amount will be forfeited.

2. The unused mobility budget can be taken into the next month and saved for some time.

3. The remaining mobility budget is paid out with the salary, after deducting taxes and social security contributions. Of course, for each option the company chooses, there are different accounting and tax modalities that must be taken into account.

Yes, the digital card can also be used for public transport subscriptions (season tickets or job tickets), bicycle subscriptions or bicycle leasing as well as car subscriptions.