Can food subsidies be granted in addition to an employer-funded job ticket?
Can food subsidies be granted in addition to an employer-funded job ticket?
Yes, food subsidies can be granted in addition to a job ticket financed by the employer. Even if a non-cash benefit under Section 8 (2) sentence 11 EStG (50-euro exemption limit) exists, this does not affect the possibility of granting food subsidies under Section 8 (2) sentence 6 EStG.
Yes, food subsidies are unaffected. It is disputed whether the 50-euro exemption limit for non-cash benefits (Section 8 (2) sentence 11 EStG) applies to contributions by the employer to supplementary health insurance or whether these are considered ...
Yes, food subsidies may also be granted to employees who already receive the maximum limit of €450 as remuneration. The only requirement is that flat value taxation must take place and the amount may not be taxed individually.