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A query was raised regarding whether the payment of health insurance premiums for employees and their families constitutes a benefit in kind. The Directorate General for Taxes (DGT) clarifies that, if stipulated in the employment contract or collective agreement, such payments are considered a benefit in kind exempt up to €500 per year per beneficiary.
This clarification provides legal certainty for companies offering health insurance as part of compensation packages, confirming the tax-exempt threshold for employees and their families.
The tax team reviews your specific situation.
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