Can food subsidies be provided in addition to employer-sponsored supplemental health insurance?
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 cash wages. Irrespective of this, meal allowances pursuant to Section 8 (2) sentence 6 EStG may be granted alongside benefits in kind pursuant to Section 8 (2) sentence 11 EStG (50-euro exemption limit).