However, better tax deductibility of business meals expired at the end of the year.
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There are tax adjustments for meals during work. Meal vouchers that employers make available to their employees are now also valid in the home office. This means that employees can also use their employer's vouchers to pay for food being picked up or delivered.
As part of the Corona host package, vouchers for meals that employers voluntarily provide their employees with up to a value of EUR 8 per working day were made tax-free at the beginning of July 2020 – previously, the employee did not have to do any up to a value of 4.40 per day Wage tax to be paid.
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.
Business lunch regulation is expiring
The regulation, also made in the course of the Corona aid, that business meals are tax deductible at 75 instead of 50 percent, however, expired at the end of the year, said the Ministry of Finance.
