Letter M

Maintenance Tax Credit
Beihilfe
Tax credit for parents paying child support, staffel per child, counted monthly.
Marginal employment
Vertrag
Up to €551.10/mo (2026) accident insurance only, no employee SI. Employer levy from €826.65/mo per business.
Meal vouchers (Essensgutscheine)
Lohn
€8.00 per working day for restaurants and delivery, €2.00 for groceries, free of wage tax and SI.
Multi-Child Supplement (§ 9 FLAG)
Beihilfe
€24.40/mo per child from the third onward, income-tested (up to €55,000 family income).