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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /4. Withholding on benefits-in-kind / 4.4. Meals provided by the employer

4.4. Meals provided by the employer

Germany

Meals provided by the employer are valued in 2025 using a flat charge as detailed in SvEV, s 2:

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5.2 Employee registration

13. Employer burden table

1.3.1 Monthly filings

2.2.1 ATP Livslang Pension

6.1.3 Employer has no place of business in jurisdiction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

11. Work permit assessment tool

4.4 Car allowance

5.3 Foreign employers

12. Checklist for employers

2.3.3 Danish Hydrocarbon Tax

8.2 Appeals process

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

1.2 How are filings done?

5.1 Employer registration

7.3 Relocation costs

3.7.3 Sale of shares

3.3 Participatory bonus

2.1.1 Tax deduction cards

6.4.1 Split Year Relief – outbound employees