It is a thing in the US too. For example, I have to pay income tax on the annual "fitness reimbursement allowance" the company provides for us. Very simplified

It is a thing in the US too. For example, I have to pay income tax on the annual "fitness reimbursement allowance" the company provides for us. Very simplified version: we can spend up to $1k/yr on fitness related expenses and get them reimbursement. We submit a reimbursement request, and if it gets approved, I get the money back in my account. The HR page explicitly warns that any reimbursement received will count towards your income tax.