Luxembourg Gazettes Income Tax Regulation Amendments on Employee Meal Voucher Exemption

The Luxembourgish Official Gazette Sept. 27 published amendments to a regulation to reflect income tax law changes concerning an exemption for employee meal vouchers. The amendments includes measures: 1) changing the definition of “meal voucher,” in part, to mean a non-negotiable digital document that has a specific value, and that is valid for 12 months; 2) defining an “affiliate” restaurateur or merchant, from which food is purchased; 3) defining an “issuer” of meal vouchers, to which data is automatically transferred upon use; 4) changing the exemption amount to the difference between the average value of a service and 15 euros ...