• Meal Vouchers

Meal Vouchers

13 September 2019

Article 104 paragraph 3 and article 115 no 21 of the income tax law delimit the conditions in which an employer who does not have a canteen may provide his employees with meal vouchers that benefit from a favourable tax regime.  These meal-vouchers serve for the payment of meals taken in a restaurant.  A tax exemption applies to meal-vouchers within the conditions and limits mentioned below.