Field help: (2022) 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.

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