Reduced per diem meal allowance despite waiver of meal

The lump sum for additional meal expenses is also reduced if the employee forgoes the meal provided by the employer.

In many cases, the lump sum for additional subsistence expenses can be claimed for an activity away from home. However, if the employer provides meals or arranges for meals to be provided during the external activity, the lump sum is to be reduced by 20 % for breakfast and 40 % each for lunch or dinner. This reduction applies even if the employee forgoes the provided meals. The reasons for which the employee does not take a meal provided are irrelevant for the Federal Fiscal Court. The only decisive factor is that the employer provides the meal.