The Income Tax Act, the wage tax guidelines, and the BMF letter dated 01/18/2019 do not contain a concrete definition of the term "meal." However, through Federal Fiscal Court rulings, advance rulings, and recognized administrative practices, a clear determination has developed over the years.
⚠️ Note: This information is for your information only and does not constitute tax or legal advice. If you have questions, please contact your tax advisor.
The definition: What counts as a meal?
Food is considered reimbursable if it:
- is suitable for immediate consumption, or
- is intended for consumption during meal breaks
This also includes customary beverages when consumed in connection with a meal.
📄 Sources: Federal Fiscal Court rulings from 03/21/1975 – BStBl II p. 486 and from 11/07/1975 – BStBl 1976 II p. 50 as well as R 8.1 para. 7 no. 4 a) double letter aa) LStR
What is reimbursable?
✅ Reimbursable
- Meals and foodstuffs that are typically used for nutrition
- Food suitable for consumption during working hours or immediately afterwards
- Meals from restaurants and eateries (lunch and dinner)
- Food from supermarkets that is ready for immediate consumption (e.g., fruit, salad, bread, yogurt)
- Food to be prepared that can be made during the meal break with simple aids (e.g., ready meals, pasta, rice)
- Customary non-alcoholic beverages in connection with a meal (e.g., water, coffee, juice, soft drinks)
❌ Not reimbursable
- Alcohol and alcoholic beverages (including those with low alcohol content)
- Tobacco products
- Non-food items (e.g., cleaning products, household items)
- Breakfast meals (the time of consumption is decisive, not the time of purchase)
- Receipts from days when no work was performed (e.g., vacation, illness)
Special regulations
Multiple receipts per day Employees can submit multiple receipts in one day—for example, if food and drinks were purchased from different vendors. The amounts are automatically summed up to the maximum daily value of €7.67.
Time of consumption is decisive The decisive factor for reimbursement eligibility is the time of meal consumption—not the time of purchase. A bread roll bought in the morning but consumed at noon is therefore reimbursable.
Receipts from abroad Receipts not issued in Germany are not reimbursable.
Requirements for the receipt
For a receipt to be recognized by Hrmony, it must contain the following information:
- Full name and address of the providing company
- Quantity and type of purchased items
- Gross price
- Receipt date
The receipt must be complete, legible, and issued in Germany. Receipts from previous months cannot be reimbursed.
Further information
- 📄 What can be reimbursed?
- 📄 Proof and verification obligations for the Hrmony meal allowance
- 📄 How does Hrmony determine reimbursement for employees?
Still have questions? Our Operations Team is happy to assist you: 📧 operations@hrmony.de