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Claiming Business Meal Expenses for Tax Purposes

Business meal expenses, Hospitality expenses, Business expenses, Restaurant bill, Hospitality receipt

Updated over a week ago
Banner: Claiming Business Meal Expenses for Tax Purposes

Business meal expenses are an important part of business-related costs and can be tax-deductible under certain conditions. In this article, you will learn about the applicable regulations and how to properly document your meal expenses.


1. When Are Business Meal Expenses Tax-Deductible?

In general, the following types of business meals can be distinguished:

  • Business meals with clients and business partners:

    • 70% of meal expenses can be deducted as business expenses.

    • A properly completed business meal receipt is required.

    • The expenses must be reasonable in relation to the purpose of the meal (e.g., fine dining restaurants only in exceptional cases).

  • Company meals for employees:

    • 100% of the meal expenses are deductible if they are for internal company events (e.g., Christmas parties, corporate celebrations).

    • Spontaneous invitations without a specific occasion are considered a taxable benefit and are subject to payroll tax and social security contributions.

  • Hospitality gestures:

    • Costs for coffee, tea, cookies, or small snacks provided during meetings are fully deductible as business expenses.

    • A simple receipt is sufficient as proof.


2. Requirements for a Business Meal Receipt

For business meal expenses to be tax-deductible, you need a properly completed business meal receipt. The receipt must include the following information:

  • Location of the meal (e.g., name and address of the restaurant or company address for corporate events)

  • Date of the meal

  • In restaurants: A detailed breakdown of all consumed items – a general description such as "food and drinks" is not sufficient

  • Specific purpose of the meal (e.g., "Project XY planning meeting" or "Lease contract negotiation"; general terms like "client relations," "business meal," or "working lunch" are not sufficient)

  • Names and companies of all participants

  • Total cost, including gratuity

  • VAT rate

  • Signature of the host

For business meal receipts exceeding EUR 250.00 (gross), the following additional details are required:

  • Name and address of the host

  • Tax number or VAT identification number of the restaurant

  • Invoice number

  • Net amount and VAT amount

Many restaurants provide a template on the back of the receipt for the required information. If this is not available, you can manually write the necessary details on a separate sheet of paper and attach it to the invoice.

To ensure all necessary information is included, you can also use our business meal receipt template:


3. How to Submit Your Business Meal Receipt

  1. Fill out the restaurant invoice and business meal receipt correctly.

  2. Upload both documents to the corresponding transaction in the Web-App.


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You can find a template for a hospitality receipt here:

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