Hrmony takes over the legally required individual receipt verification for your employer and automatically calculates your reimbursement according to the applicable tax regulations.
Legal basis: § 8 para. 2 sentence 6 EStG in conjunction with R 8.1 para. 7 no. 4 LStR
How the process works
1. Submit receipts You submit your receipts for meals and groceries digitally via the Hrmony App by photo or by email.
2. Automatic receipt verification Hrmony automatically checks each receipt for eligibility for reimbursement. This includes checking, among other things:
- Is it eligible groceries or meals?
- Are all necessary details visible (date, amount, item)?
- Non-reimbursable items such as alcohol or tobacco products are excluded
3. Calculation of the reimbursement The calculation is done automatically based on the values stored for you and the applicable guidelines.
4. Payment The reimbursement is paid out collectively in the following month via your payroll by your employer.
Composition of the daily subsidy
| Component | Amount (2026) |
|---|---|
| Official non-cash benefit value (must be taxed) | €4.57 |
| Tax-free employer contribution | €3.10 |
| Maximum daily value | €7.67 |
Daily and monthly limits
| Details | |
|---|---|
| Maximum reimbursement per day | €7.67 |
| Maximum reimbursable days per month | 15 days |
| Maximum monthly reimbursement | €115.05 |
Note: Hrmony automatically selects the 15 days with the highest receipt totals to ensure your maximum monthly reimbursement. The order in which you submit receipts does not matter.
Taxation of the non-cash benefit value
There are two ways the official non-cash benefit value of €4.57 is treated for tax purposes – depending on how your employer has configured Hrmony:
Further information
Still have questions? Our Operations Team is happy to help: 📧 operations@hrmony.de