The legal framework of the Activ’ extra-legal benefit

To be considered as an extra-legal benefit, Activ’, which is also known as a sports and culture voucher, must meet certain conditions set out by law. Exemptions, conditions for allocating the benefit, the amount, period of validity, etc. Find out more about the main elements relating to the regulation of sports and culture vouchers.




The fiscal benefits of sports and culture vouchers are just as attractive for employers as they are for employees:

  • 100% exempt from social charges for employers and employees.
  • Tax-free for employees.



Companies have no obligation to grant this extra-legal benefit. If employers decide to grant it, they must respect certain conditions:

  • The allocation of sports and culture vouchers must be specified in an individual or collective work agreement. Monizze can support you through this process.
  • The amount allocated may not exceed €100 per year and per employee.
  • Sports and culture vouchers must be made out in the employee’s name.



The use of this extra-legal benefit is also subject to regulation:

  • Sports and culture vouchers cannot be paid in cash to beneficiaries, either in part or fully.
  • They are valid for a period of fifteen months, from 1 July of the current year until 30 September of the following year.
  • They can only be accepted by cultural operators or sports associations approved by the relevant authorities.


Want to find out more about legislation relating to sports and culture vouchers? The full Royal Decrees are available in our Document Center.