There are tax adjustments for meals during working hours. This specifically relates to meal vouchers and business lunches.
There are tax adjustments for meals during work. The meal vouchers from the employer are now also valid in the home office. In concrete terms, this means that employees can also use these vouchers to pay for food being picked up or delivered.
At the beginning of July 2020, as part of the Corona host package, vouchers for meals that employers voluntarily provide to their employees were provided tax-free up to a value of 8 euros per working day. Up to now, no wage tax has to be paid by the employee up to a value of EUR 4.40 per day.
For vouchers for food that is not consumed immediately, the tax exemption has been increased from 1.10 to 2 euros. There are no additional wage costs or social security contributions for the food allowance.
As the Ministry of Finance announced on Tuesday, however, the regulation that was also made in the course of the Corona aid that business meals are tax deductible at 75 instead of 50 percent expired at the end of the year.
