The tax framework for meal vouchers is country-specific.
- Vouchers for meals in restaurants can be paid tax-free up to a value of 8 euros per working day.
- Vouchers to pay for food (grocery stores, bakeries, butchers) can be paid tax-free up to an amount of EUR 2 per working day.
- Restaurants are catering businesses that offer food of any kind that can be enjoyed on the premises. This does not include purely commercial activities.
- If a grocery store, bakery or butcher's shop also operates a catering business, the increased tax-free amount can only be applied if this is separated organizationally and by its own accounting area (own cash register) so that the redemption at the catering business is traceable.
- The employee can redeem the vouchers both cumulatively without a daily value limit on any day of the week (including weekends) and for meals for other persons .
- The employee can also redeem the vouchers for meals by collecting the food from the restaurant or having it delivered by a delivery service and consuming it at home.
Here you will find the detailed legal text for Austria.
The meal allowance in the form of lunch checks of up to CHF 180 per employee per month does not have to be reported as salary. Nevertheless, the lunch checks are shown on the salary statement, as are the lunch checks per 180 francs with and without employee contribution.
Meal allowances are part of the relevant salary (Art. 9 para. 2 AHVV), unless,
- the compensation for customary meals is merely insignificant, is not paid in cash and its value can only be determined with disproportionate administrative effort. However, if the value or reduction in the value of lunch checks and other vouchers for restaurants or meal deliveries exceeds CHF 180 per month, the amount in excess of this is always deemed to be the relevant salary.
How is the salary declaration made?
The provision of lunch checks up to the limit set by the AHV (as at 1.1.2014: CHF 180 per month) must be declared with a cross in field G of the salary statement; contributions in excess of this must be added to the salary as defined in section 1 of the salary statement.
In contrast to lunch checks, cash compensation for meals is subject to AHV contributions!
Depending on the amount of the employer's contribution, the lunch checks must be declared as follows:
Example 1: Issue of lunch checks up to CHF 180 per month free of charge.
The contribution of CHF 180 will not be exceeded. Only check box G (canteen meals / lunch checks).
Example 2: Issue of lunch checks in the amount of CHF 300 per month at half price (i.e. the employee pays CHF 150).
The employer contribution of CHF 180 is not exceeded. Only check box G (canteen meals / lunch checks).
Example 3: Issue lunch checks in the amount of CHF 240 free of charge per month.
Report the difference of CHF 60 (CHF 720 p.a.) as a taxable amount (item 2.1) and check box G (canteen meals / Luch checks).
You can find the information for the food allowance via digibon in Germany here www.digibon.de