How can the BahnCard Business 25 Klima be a tax-deductible employee benefit?

The BahnCard Business 25 Klima does not have to be taxed as a non-cash benefit if an employee does not exceed the monthly non-cash benefit exemption limit of EUR 50 for all non-cash benefits granted (e.g. fuel voucher) during a calendar month. As the situation can vary from company to company, you are advised to carry out an individual assessment with the tax department or tax authority.

The BahnCard Business 25 Klima does not have to be taxed or subject to social security contributions if the purchase is financially advantageous for the employee. If the BahnCard results in lower travel costs for business trips than the purchase of tickets without a BahnCard discount, the possibility of private use no longer counts as a benefit in kind.