In Austria, non-cash benefits — including gift cards — up to €186 per employee per calendar year are exempt from wage tax and social security when granted in connection with a company event (Betriebsveranstaltung).
This page is general information based on published rules and was last reviewed on the date shown. It is not tax advice — confirm with your accountant or tax counsel for your specific situation.
The rule in plain language
Conditions to qualify
Recognised occasions
Client gifts
Business gifts to clients are deductible only if they are advertising-related (Werbeaufwand) — meaning they carry the giver's logo or branding and are of low value. Pure gift cards without branding are generally treated as non-deductible Repräsentationsaufwand under § 12 KStG.
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Likely exempt from Austrian wage tax and social security as a Sachzuwendung granted in connection with a Betriebsveranstaltung.
Not tax advice — see the country page for the full rule and sources.
Read the country guide →Primary sources
Frequently asked
No. The exemption is conditional on the gift being granted in connection with a Betriebsveranstaltung. A standalone gift without a company event is treated as taxable salary in kind.
Per employee per calendar year, across all non-cash benefits combined. Two €100 cards in the same year together exceed the cap by €14, and €14 becomes taxable.
Whether a multi-retailer card qualifies depends on whether it can be exchanged for cash. Cards that can be cashed out are treated as cash and fall outside the exemption. Check the issuer's terms before purchase.
Country guide
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