Reduction of per diems for meals in case of provision of meals

The reduction of the per diem meal allowance for meals provided by the employer also applies to employees without a first place of work.

An employee can only claim additional meal expenses as income-related expenses if the employer does not provide meals himself. Even though the statutory regulation explicitly only speaks of a reduction "during an activity outside the first place of work", the Federal Fiscal Court considers the reduction regulation to be applicable in principle if the employer provides meals. This therefore also applies to employees who do not have a first place of work at all.