Free or reduced-price provision of meals to employees
I. Introduction In a letter from the Federal Ministry of Finance dated December 7, 2023, the daily values of meals provided to employers free of charge or at a reduced price were announced for the 2024 calendar year. The non-cash remuneration values were set by the 14th Ordinance amending the Social Security Remuneration Ordinance of November 27, 2023. Accordingly, the value for meals provided from [...]