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.
Yes, salary conversion when awarding food stamps is permitted. In order for food subsidies to be classified as remuneration in kind, the employment contract must be amended before the entitlement to remuneration arises. We will be happy to provide ...
The rule is either canteen or food subsidy. It would therefore have to be clarified which employees use the canteen. If the company tax office agrees, it is possible to hand over food subsidies with a reduced value. Those who do not use the canteen ...