Mitarbeiterverkauf

What matters in an employee sale

• Data erasure with proof: A reset by the user is not enough. Company data, access credentials and data of other people may be on the devices. What applies to company phones is explained in the guide Retiring company phones and erasing data.
• Release from management systems: Devices must be removed from MDM, Autopilot or Apple Business Manager , otherwise they are hardly usable privately.
• Licenses: Company software and volume licenses generally do not pass to the new owner.
• Taxes: If the company sells below the usual market price, a non-cash benefit may arise that must be reviewed for wage tax purposes. The tax exemption for private use of business devices (§ 3 No. 45 EStG) applies only to making them available, not to transfer of ownership. This entry does not replace tax advice.
• Equal treatment and effort: Clear rules on price, selection and warranty avoid disputes and additional internal work.

Employee sale via a service provider

Many companies outsource the employee sale. The service provider erases and inspects the devices, refurbishes them and handles the sale. The company receives proof per device and does not have to deal with individual sales. Second IT offers employee sales as part of buyback and remarketing, alongside market-based prices and CashBack options. How to sell used laptops and smartphones securely in general is shown in the guide Selling used laptops and smartphones. A related model is the Buyback.

Frequently asked questions about the employee sale

May I sell company devices cheaply to employees?

Yes, that is possible. If the price is below the usual market price, a non-cash benefit may arise. Clarify the tax treatment with your payroll accounting or tax advisor.

Is it enough if employees reset the device themselves?

Not for companies. A reset provides no proof per device, and locks from management systems may remain active. A certified erasure with a report provides security.

Which devices are suitable for an employee sale?

Mainly functional laptops, smartphones, tablets and monitors in good condition. Defective or heavily used devices are better sent for repair or recycling.

Is the sale to employees tax-free under § 3 No. 45 EStG?

No. The tax exemption under § 3 No. 45 EStG applies only to making business devices available for private use, not to transfer of ownership, that is, the sale. Clarify the individual case with your payroll accounting or tax advisor.

Why do devices have to be removed from the MDM before an employee sale?

If devices are still enrolled in MDM, Autopilot or Apple Business Manager, they are hardly usable privately. They must therefore be released from all management systems before the sale. In addition, a verifiable data erasure is necessary.