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Field help: (2024) Reductions due to meals provided

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

If you received free meals from your employer (e.g. at a hotel or on business trips), the meal allowance must be reduced – even if you did not eat the meal.

  • Breakfast: 5.60 Euro (20% of 28 Euro)
  • Lunch or dinner: 11.20 Euro each (40%)
  • Also applies to meals on planes, in hotels, on trains, etc.
  • Snacks (e.g. cereal bars, nibbles) are not considered meals.
  • If you paid for part of the meal yourself, the reduction amount may be adjusted accordingly.

Tip: Keep receipts for your own contributions (e.g. hotel bill with breakfast surcharge).

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