Traveling Expenses

Non-Cash Benefit Value for Meals

Meals provided free of charge by employers (breakfast, lunch, or dinner) are taxed according to the values of the Ordinance on the Social Security Assessment of Benefits from the Employer as Remuneration for Work (Social Security Remuneration Ordinance - SvEV) in the currently valid version.

Accordingly, meals provided as part of official activities are taxable at the official non-cash remuneration value.

If you are entitled to a per diem (additional meal expenses) during official travel, further education, or training in accordance with the German Income Tax Act, your meals are not taxed.

If meals are provided and you are not entitled to a per diem, these are to be taxed at a flat rate at the official non-cash remuneration values of 1.83 euros for breakfast and 3.34 euros each for lunch and dinner per calendar day.

This could be, for example, for a meal during a meeting within Berlin, if your total absence from your regular place of employment does not exceed 8 hours.

Taxation is applied through the monthly payroll payment once Human Resources is notified.

Example 2021:

Monthly gross income 2,500 euros and lunch free of charge

2500 euros (gross monthly income)

3 euros and 34 cents (non-cash benefit value of lunch)

2503 euros and 34 cents (gross monthly income to calculate income tax)

Contact & Location

Organization name Traveling Expenses
Office II RK 01
Building Hauptgebäude
Room H 7120
Address Straße des 17. Juni 135
10623 Berlin
Please note:Currently only available by email or phone
Organization name Traveling Expenses
Office II RK 02
Building Hauptgebäude
Room H 7121
Address Straße des 17. Juni 135
10623 Berlin
Please note:Currently only available by email or phone
  • Marker  Traveling Expenses