The so-called "15-day rule" is a simplification regulation by tax authorities regarding meal allowances.
In essence, the rule stipulates that only one meal allowance can be claimed per day to establish a non-cash benefit value.
Furthermore, employers are obligated to track the days of absence (such as vacation, illness, business trips, etc.) for all employees and reclaim any allowances for those days.
However, this obligation is waived if employees, on average per calendar year, engage in out-of-town activities for a maximum of three workdays per calendar month. Additionally, none of these employees has claimed a subsidy ("reimbursement") on more than 15 different days in any given month (R 8.1 Absatz 7 Nr., 4 Buchstabe a Satz 3, 4 LStR).
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What is the "15-day Rule"?
