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.