Field help:
(2019)
Reductions due to meals provided
The handling the meals provided by the employer during a job-related external activity was newly regulated by the travel expenses reform that came into effect in 2014. If the employer provides the employee with a meal during an external activity, the official non-monetary remuneration value is to be applied for this meal in future. Meal allowances (Verpflegungspauschbeträge) must then be reduced accordingly.
The Federal Ministry of Finance has clarified that the reduction must also be made for meals on aeroplanes, trains or ships. The reduction in the meals allowance will, therefore, be particularly relevant for business class and long-haul flights.
The only important thing about meals is that they are made available to you. Whether you actually make use of them is irrelevant for the tax authorities. Muesli bars or snacks on offer are not meals and do not lead to a reduction in the meal allowance. If you paid for the food yourself in full or in part, the reduction amount will be reduced by the amounts you paid yourself.
To determine the reduction amount for meals, the following percentages apply:
- For breakfast, 20 percent of the country-specific meal allowance for a 24-hour absence.
- For lunch, 40 percent of the country-specific meal allowance for a 24-hour absence.
- For dinner, 40 percent of the country-specific meal allowance for a 24-hour absence
The country-specific meals allowances for 2019 can be found in the letter of the Federal Ministry of Finance (BMF) dated 08.11.2017 (IV C 5-S 2353/08/10006-008). The reduction must be based on the full meal allowance that applies to the particular place, for a 24-hour absence.
A daily rate of 24 Euro applies for Germany, this being 4,80 Euro for breakfast (20% of 24 Euro) and 9,60 Euro for lunch or dinner (40% of 24 Euro).
