Letter C

Gifts in kind up to €186, company events up to €365 a year free of tax and SI. Cash gifts are salary.

Sonderausgabe, capped at €600/yr, saving at the marginal rate (not euro for euro).

Own system (B-KUVG, BVAEB) instead of ASVG, own pension, usually no unemployment insurance.

Agreement between the Chamber of Commerce and the union: minimum pay for the whole branch, union member or not.

Self-employed, GSVG-insured, no payroll levies for the client. Cost = the fee.