Germany MOF Posts Letter Announcing Wage Tax Treatment of Free, Reduced-Price Employee Meals for 2026

The German Ministry of Finance Dec. 29, 2025, posted online BMF Letter No. COO.7005.100.4.13713145, announcing the wage tax treatment of free or reduced-price employee meals for 2026. The announcement includes that: 1) the meal values for 2026 are set at 4.57 euros (US$5.32) for lunch or dinner, 2.37 euros (US$2.76) for breakfast, and 11.50 euros (US$13.40) for full-board meals; 2) meals provided to employees on a working day, free of charge or at a reduced price, must be valued at the pro rata official non-cash benefit value in accordance with the Social Security Remuneration Ordinance; and 3) since Jan. 1, ...