High inflation is (obviously) also visible in tax valuation standards. For instance, the standard amount for meals at the workplace has increased by almost 10% from €3.55 per meal in 2023 to €3.90 in 2024.
In the workplace
This standard valuation applies to employer-provided meals (breakfast, lunch or dinner), which employees consume at their workplace. And then only for meals that are not of a more than incidental business nature.
The norm valuation applies regardless of the actual cost of the meal. Meals costing less than €3.90 should still be taxed at €3.90 with payroll tax.
The valuation standard obviously involves meals provided (wages in kind). If the employer provides compensation for meals to be consumed by the employee, that compensation is “valued” at the amount of money paid to the employee.
More than incidental business
Meals that do have a more than incidental business character are (targeted) exempt from payroll tax (this applies to allowances and benefits in kind). More than incidental means that a meal must have a business character for more than 10%. This includes, for example, meals during business trips, business meetings with clients (whether or not at the workplace) or during work at non-permanent locations. Even if the employee is unable to eat at home between 17:00 and 20:00 in the evening due to work, a meal is more than incidental business (and therefore purposefully exempt).