Costs related to promoting a healthy lifestyle among employees have been taxed with fringe benefit taxes (equated to salary). However, under the recent changes an employer can make these costs exempt from fringe benefits for up to EUR 100 a quarter for each employee. The following costs are covered by this tax exemption:
Participation fees for public sports events, such as running events. “Public” means the event should also be open for individuals not working with the employer. Costs related to regular use of sports facilities. Costs related to the employer’s own sports facilities, such as an in-house gym. Payments for health insurance. Costs related to services from certain specialists, such as a rehab physician or psychologist registered in the national register or holding an occupational certificate.
A precondition for tax exemption is that services are available to all employees. However, this does not mean that all employees have to use these services.
When concluding a group client agreement with a gym, the tax exemption will be calculated based on employees having a right to visit the gym under the agreement. This motivates physically less active employees to list themselves and make deals with sports clubs to limit visiting rights to a monthly overall number of visits.