Electronic health professional card
Health professional card
The electronic health professional card (eHBA) is a chip card that can be used by healthcare professionals to identify themselves. This card can also be used to sign and encrypt electronic documents, such as letters from physicians, in a legally secure manner. The German Medical Association provides information on how to apply for the card on its website (www.bundes-aerztekammer.de).
Tax treatment
If the employer bears the costs of obtaining the ID card, the assumption of the costs does not constitute taxable wages. The supreme tax authorities of the federal and state governments consider the assumption of such expenses to be predominantly in the employer's own business interests (see Thuringia Ministry of Finance dated March 1, 2021, S 2332 - A - 21.14).
Telematics supplement § 291a SGB V
The lump-sum payment that employees working in the medical professions receive from their employer pursuant to Section 291a (7a) of the Fifth Book of the German Social Code (SGV V) also does not constitute taxable wages.
Status: February 25, 2022
Image: ©LIGHTFIELD STUDIOS/stock.adobe.com
