Tax-Free Bonus 2.0 – What Employers Need to Know About the “Relief Bonus”

On April 13, 2026, the coalition committee agreed on the introduction of a “relief bonus” of up to €1,000. Details on its specific design are not yet available. However, similar to the inflation compensation bonus during the COVID-19 pandemic, employers are expected to have the option to grant employees a tax- and social security-privileged special payment.

Find out what employers need to consider from an employment law perspective in our HR News blog post by Dr. Thomas Gennert and Lisa Scheipers. Visit the blog and/or register now for regular HR News updates (in German).