Can the licence costs for froach be deducted as personnel costs?

Yes. The froach offer is a business expense. We meet the following two criteria of the The Fiscal Code of Germany:

1. Direct work-relatedness: froach serves to maintain health in the direct context of work. As the froach short breaks offer exercises specifically for the workplace (such as for shoulder and neck pain or for eye health at computer workstations), froach is not a leisure activity.

2. Equal treatment: froach is an organisation-wide application for all employees at VDU workplaces and is provided as part of the ratio prevention "promotion of statutory work breaks and VDU breaks". It is not a bonus, but a workplace-related health measure in the sense of occupational health protection.

Based on the direct company field of application, froach is not a prevention course and thus a pure business expense and 100 % tax-deductible as a business expense. This has a profit-minimising effect and is therefore favourable from a tax point of view. Moreover, no additional credit is required for a possible health course budget.

Note: Please check again with your tax advisor whether this is a non-monetary benefit exempt from wage tax in accordance with §3 No. 34 EStG.