germany-hamburg: financial and insurance services./ payment card./ mobil krankenkasse intends to grant employees a tax-free benefit in kind of eur 44 per month (max. eur 50) as a voluntary benefit in addition to the salary owed (gross salary). this currently applies to around 1,500 employees. the benefit in kind is to be made available to the employees via a personalized card, which is generally topped up monthly as part of the payroll. the card should be individually designed as part of the employer branding and also provided with a logo. in addition, there should be the possibility of giving the card of the respective employee as a token of appreciation or occasional gift on the occasion of a special personal event (e.g. service anniversary, birthday, wedding or birth of a child) on up to three additional occasions per employee per calendar year within the existing exemption limits charge. the card should be made available to the employees free of tax and social security and can therefore only be used to purchase goods and services (§ 2 para.1 number 10 za, cf. also letter from the bmf dated april 13, 2021). the card should not be a payment card that can be used universally - its use should be legally and technically limited so that the requirements for tax-free granting according to section 37 b (1) and (2) estg are met. the restriction of usability should refer to certain regions and contractually bound acceptance partners. the card should primarily be used in stationary shops. when used on the internet, availability for so-called market places is excluded. it should be possible for partners in the gas station, retail chain, supermarket and restaurant sectors (keywords: home/garden, electronics/technology, sport/leisure, fashion/cosmetics, travel). another requirement is that it is a simple process that takes a minimum of time and is very secure (keyword: pin) for mobil krankenkasse as an employer and contractual partner, as well as for its employees as users.