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Field help: (2024) Reduction due to free meals

This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at:
(2025): Reduction due to free meals

If you received free meals – either directly from your employer or at their instigation (e.g. through third parties) – the meal allowance must be reduced.

Example 1: You attend a seminar paid for by your employer. The conference fee includes lunch.

Example 2: You are on a business trip, and breakfast is included in the hotel price.

Reduction amounts depend on the type of meal:

  • Breakfast: 20%
  • Lunch: 40%
  • Dinner: 40%

These percentages always apply to the 24-hour meal allowance.

In Germany, the full daily allowance is 28 Euro. This results in the following reduction amounts:

  • Breakfast: 5.60 Euro
  • Lunch: 11.20 Euro
  • Dinner: 11.20 Euro