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April 2026
The Bundestag has paved the way for the controversial crisis bonus – the deadline has been extended to June 2027 – and the fuel discount. Many tradespeople will still be unable to pay the premium.
The Bundestag has paved the way for the €1.000 relief bonus Released. Despite widespread criticism, not only from employers' associations. The fuel discount is also planned.
"Many craft businesses are currently themselves up against the wall, under considerable economic pressure, and simply do not have the financial resources to pay such a bonus across the board," said, for example, the president of the Chamber of Crafts Düsseldorf, Andreas Ehlert, one day before the vote in the Bundestag at the presentation of the spring economic forecast.
The period of eligibility for the bonus has since been extended from the end of 2026. until June 30, 2027 extended. Employers are expected to continue for this period. tax- and contribution-free bonus Employers can pay this bonus in addition to their regular wages. The voluntary bonus can be paid in the form of subsidies or benefits in kind. It can also be paid in installments. The Income Tax Act will be amended temporarily for this purpose (§ 3 number 11d – new), and the Federal Council still needs to approve it. The vote is planned for May 8, 2026. From the date the law is promulgated, employers can pay the crisis bonus – provided they are able to do so in the current situation.
Felix PakleppaThe managing director of the Central Association of the German Construction Industry criticizes the measures: "The fuel discount comes late and doesn't go far enough. Construction companies in this country need structural relief, not hasty measures that will be reversed tomorrow. The energy tax reduction at best cushions the pressure on our businesses, but it doesn't solve any of the fundamental problems: excessively high taxes and levies, bureaucracy, and uncompetitive energy prices. The wars in Ukraine and now in the Gulf are driving up material costs even further. We need real reforms now that restore and strengthen competitiveness. What's needed is real economic policy – not cosmetic fixes."
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The relief bonus sounds good at first glance, but for employers it's not a relief at all, but rather a financial burden. "If the goal is to relieve the burden on businesses and employees, it should be possible to pay out €1.000 tax- and contribution-free from regular wages. Then both sides would benefit."
The German government expects tax revenue losses of around 2,8 billion euros due to the relief bonus, because the companies that opt for the bonus payment can use it claim them as business expenses for tax purposes. To offset the costs, the tobacco tax will be increased as early as 2026.
The metal construction company Först in Düsseldorf, for example, would have to pay its 25 employees €25.000 if it opted for the payment. "I believe this is a matter for the collective bargaining commission, and not something that politicians can simply dictate to businesses," says Managing Director Hermann Josef Först. The entrepreneur would have preferred if overtime bonuses had been made tax-free instead. The €3.000 inflation adjustment bonus, which was available from 2022 to the end of 2024 to alleviate energy price increases, was at least communicated in advance so that the negotiating parties could react.
To Justification for the bonus The draft law states: "The war with Iran has caused massive economic disruption and is increasingly becoming a major burden for many citizens in Germany."
It should suffice if the employer, when granting the benefit in any form (for example, by appropriate means), Note on the transfer slip (within the framework of payroll accounting) clearly indicates that this is related to the price increase. This was also the case with the inflation compensation bonus. The employer must pay the tax-free benefits. record in the payroll account.
A prerequisite for tax exemption is, in addition to the indication that the service in addition to the wages already owed is granted, in particular not by way of a salary conversion is financed.
According to the draft law, if you change employers, you should also receive the bonus. multiple They can receive this. However, not in the case of multiple consecutive employment relationships with the same employer.
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