Change in taxation regulation for meal vouchers

Starting July, 2020 there are new regulations in regards to tax free amounts for meal vouchers. While up until now, € 4.40 per day has been considered as tax free, this value has been raised to € 8.00 per day. Vouchers, which can be also used to purchase groceries and don’t have to be consumed immediately, are considered tax free for a daily value of € 2.00 (up until now: € 1.10).

In addition, more than one voucher can be used at the same time – this also applies to “work free days”, as for example a public holiday or the weekend. Furthermore, the wage tax regulations have been adjusted in such a way that also digital vouchers are accepted.

What did not change, however, is that the employee only has an entitlement on vouchers for actual working days. Meaning, that if an employee is on vacation, he should not receive any vouchers for these days. Of course, previously received vouchers can be also used during this vacation.

Finally, the new regulation sets a maximum of vouchers to be forwarded: For an employee with a 5 days working week, a maximum of 220 vouchers per year can be handed out.

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