Update: Tax-Free Crisis Bonus Put on Hold for the Time Being
Status: 8 May 2026
The planned tax-free and social-security-free relief bonus of up to €1,000 for employees will not be introduced for the time being. Although the German Bundestag passed the draft law on 24 April 2026, the Bundesrat refused the required approval on 8 May 2026. As a result, the measure has not entered into force.
For employers, this currently means one thing above all: there is no reliable legal basis yet for treating such payments as a tax-free and social-security-free relief bonus in payroll. Under the draft framework, the payment was intended to remain voluntary, had to be granted in addition to the regular salary and was to apply only within a defined statutory period.
The main reason for the rejection was the criticism voiced by the federal states regarding the distribution of the financial burden. According to the Federal Government, the relief objective remains in place and the next procedural steps are to be decided shortly.
From FRADECO’s perspective, the topic is therefore not off the table, but clearly postponed for now. Companies should monitor further developments closely and only implement payroll-related measures once a final legal basis is in place.
If you have further questions, our accountants will be happy to provide you with personal advisory. Additionally, we are available to advise you throughout France and Germany by phone and video conference. Your Franco-German tax consultancy FRADECO.
Disclaimer
Although the greatest possible care has been taken in the preparation of this newsletter, we reserve the right to make changes, errors, and omissions. The abstract legal presentation in this newsletter is no substitute for individual civil and tax law advice on a case-by-case basis. Subsequent changes to the legal framework, the views of the German or French tax authorities or case law, including with retrospective effect, are possible.
