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
Fill out the restaurant invoice and business meal receipt correctly.
Upload both documents to the corresponding transaction in the app.
Do you have questions or need help completing the business meal receipt?
For our clients:
Feel free to contact us anytime at kontakt-team@smarta-steuern.de or book a consultation – we’re here to help!