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, 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, 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 ...