Information for lawyers
According to the Income Tax Act § 6 par. 9, it applies that (ie exemption on the part of the employee): In addition to the income specified in § 4, the following are exempt from tax b) the value of meals provided as non-monetary benefits by the employer to employees for consumption at the workplace or as part of company catering provided through other entities,
AT THE EMPLOYER: § 24
(1) Expenditures (costs) incurred to achieve, secure and maintain taxable income shall be deducted to determine the tax base in the amount proved by the taxpayer and in the amount specified by this Act and special regulations.5) Expenditures on achieving, securing and maintaining income may not be claimed , which have already been applied in previous tax periods in expenses for achieving, securing and maintaining income. If the taxpayer accounts for certain accounting transactions in accordance with a special legal regulation20), costs whose eligibility is limited by the amount of income related to them shall be assessed, similarly as costs and revenues would be charged separately.
(2) Expenditures (costs) according to paragraph 1 are also 4. operation of own catering facility, except for the value of food, or meal allowances provided through other entities and provided up to 55% of the price of one meal per shift110), but not more than 70% of the meal allowance for employees in § 6 par. 7 letter a) for a business trip of 5 to 12 hours. The meal allowance may be claimed as an expense (cost) if the employee's presence at work during this specified shift lasts for at least 3 hours. The meal allowance may be claimed as an expense (expense) for another meal per employee if the length of his shift in total with a mandatory break in work, which the employer is obliged to provide to the employee according to a special legal regulation110a), will be longer than 11 hours. The allowance may not be applied to meals for an employee who became entitled to a meal allowance during the shift pursuant to a special legal regulation23b). Meals provided in one's own catering establishment are also considered to be catering provided in one's own catering establishment through other entities,