Is the exemption limit for non-cash benefits of 50€ under Section 8 (2) sentence 11 of the German Income Tax Act (EStG) (frequently used for e.g. merchandise or fuel vouchers) affected by food subsidies?

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• 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 ...

• 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 ...

• On how many and on what days may a food subsidy be used per month?

  The food subsidy may be used on each working day. The obligation to determine the days of absence and to adjust the number of meal vouchers in the following month shall not apply to employees who perform away-from-home activities on an average of no ...

• How does the platform identify a meal? ( e.g. delimitation pleasure item / food )

  After an employee uploads a receipt, billyard extracts and analyzes the individual receipt items. An evaluation of the respective item takes place as to whether it is eligible or not. Eligible items include food and beverages that are commonly used ...

• Is it allowed to buy food for several days and use the food subsidy for several days? I.e. is it allowed to buy food on Monday, which will be consumed on Tuesday?

  No, this is not allowed. The receipt date must correspond to the working day for which the food subsidy is claimed. In principle, however, it is irrelevant at what time the goods were purchased: e.g. purchase at the bakery before starting work and ...