meal allowance
February 19, 2012 | 25,00 EUR | answered by Oliver Burchardt
Good evening,
I have the following situation:
I am from Cologne and currently staying in a hotel in Frankfurt for four days a week.
My employer paid the meal allowance (24 euros) for the first three months, but will not be paying it anymore starting from the fourth month due to company policy.
The hotel room is booked by the employer without breakfast. There is no refrigerator or cooking facilities in the hotel room.
My question is, can the incurred costs be deducted as a meal allowance or as actual expenses for tax purposes?
Thank you.
Dear inquirer,
Thank you for your inquiry, which I am happy to answer as part of an initial consultation.
Unfortunately, starting from the fourth month, you cannot claim either the lump sum or higher costs for food preparation in your tax return.
The law initially prohibits the deduction of higher meal expenses, and then allows a limited exception for the so-called meal allowances. For the first three months, you can claim the daily rates you are familiar with for tax purposes, or the employer can pay them out tax-free.
After a period of three months, unfortunately, a deduction is legally excluded.
I am sorry that I cannot provide you with a more favorable answer.
Best regards,
Oliver Burchardt
Tax advisor
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