Exercise and culture benefit

Employers can support their employees in their exercising and cultural activities and deduct the full expenses in their income taxation. The benefit generated is tax-free to the employee if the benefit can be deemed normal and reasonable. It is possible to support an employee’s independent exercise and cultural activities up to the sum of €400.00 per employee per calendar year.


You can offer lunch to your employees as a fringe benefit or as a deduction.

Fringe benefit

Employer: Benefit added to salary. The employer pays the nominal value for the benefit, but this payment is tax-deductible. Processed as salary in withholding taxation and in payroll at 75%.

Employee: 75% of the benefit is taxable earned income according to the employee’s individual tax rate. The employer pays for the benefit; the employee only pays the tax. A fringe benefit paid in addition to salary also accrues pension.

Lunch deduction

Employer: The taxable value of the lunch benefit, 75%, will be deducted from the employee’s salary. The employer pays the difference between the nominal value and the taxable value, but this payment is tax-deductible.

Employee: The employee pays the taxable value of the lunch benefit, 75%; for example, the employee pays €7.50 for a €10.00 lunch voucher. The employer can deduct this amount from an employee’s salary.

Daily commute

It is possible to offer the commute benefit on top of the salary or as part of the current salary. Commute benefit is tax-free up to 3400 euros per year.


Exemption from tax requires that the employee uses the massage benefit only in massage venues included in Smartum's massage network.

The employer adds massage balance to the employee’s Smartum account. After that, the employee selects a suitable location and time and pays for the massage with the massage balance. If the price is in excess of the balance, the employee pays the difference.


Next you might be interested in...

Employer: Can an employer ask employees for a contribution? What do the Tax Administration instructions say about it?

Did this answer your question?