The German Ministry of Finance Dec. 10 posted online Letter No. 2024/1020293, announcing the wage tax treatment of free or reduced-price meals for employees in 2025. The agency announced that the meal values for 2025 are 4.40 euros (US$4.62) for lunch or dinner, 2.30 euros (US$2.41) for breakfast, and 11.10 euros (US$11.65) for full-board meals, which include breakfast, lunch, and dinner. In addition, the agency clarified that: 1) meals provided to employees each working day for free, or at a reduced price, must be valued at the official pro rata non-cash benefit value according to the regulation on the social ...
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