Field help:
(2023)
Reduction due to the provision of meals
You have received meals if your employer or - on the employer's initiative - a third party has invited you to dinner. You have been provided with a meal, so the additional meal expenses must be reduced accordingly.
Example 1: At the request of your employer, you take part in a training seminar. Lunch is included in the conference allowance.
Example 2: You are on a business trip and breakfast is included in the hotel bill.
The additional meal expenses must then be reduced. The following percentages apply to the calculation of the reduction amount:
- 20 % for breakfast
- 40 % for lunch
- 40 % for dinner
These percentages always refer to the meal allowance for an absence of 24 hours.
Since the daily flat-rate allowance for Germany is 28 Euro, this results in the following reduction amounts:
- 5,60 Euro for breakfast
- 11,20 Euro for lunch
- 11,20 Euro for dinner
