German official values for employer meals and lodging
Free meals and accommodation under § 2 SvEV: 345 € a month for full board, 285 € for accommodation, reductions for shared rooms and apprentices, daily values of one thirtieth and employee contributions. Plus company flats and the two-thirds rule, canteen meals with 25 percent flat-rate tax and meals on business trips. Two modules, each with a fully worked case study.
Intermediate2 modules42 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- read the monthly values for breakfast, lunch, dinner and accommodation from § 2 SvEV and apply them
- calculate the increases for family members who also receive meals and the reductions for accommodation
- work out daily values under the one-thirtieth rule with the prescribed rounding
- offset an employee contribution and explain why the same values apply for wage tax
- value a company flat at the local rent and use the substitute values per square metre correctly
- check when a reduced rent triggers no benefit in kind under § 8 (2) sentence 12 EStG
- tax canteen meals and meal subsidies at a flat 25 percent while keeping them free of contributions
- classify meals on business trips: official value, reduced allowance or flat-rate tax
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountMeals and accommodation: the fixed values of the SvEVWhat you will be able to do
- read the monthly values for breakfast, lunch, dinner and accommodation from § 2 SvEV and apply them
- calculate the increases for family members who also receive meals and the reductions for accommodation
- work out daily values under the one-thirtieth rule with the prescribed rounding
- offset an employee contribution and explain why the same values apply for wage tax
- Module 221 minIncluded in the full courseCompany flats, canteen meals and meals on business tripsWhat you will be able to do
- value a company flat at the local rent and use the substitute values per square metre correctly
- check when a reduced rent triggers no benefit in kind under § 8 (2) sentence 12 EStG
- tax canteen meals and meal subsidies at a flat 25 percent while keeping them free of contributions
- classify meals on business trips: official value, reduced allowance or flat-rate tax
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (9)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (9)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Or unlock everything with the pack at €29.00/month incl. VATCalculator reports, form documents and full courses, cancel any time.
Already purchased? Download your handouts
Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.