As of January 1, 2026, the maximum amount for the meal allowance has been increased. Employers can now subsidize their employees' lunch with up to €7.67 per working day (2025: €7.50).

When applying the flat 15-day rule, there is still no requirement for proof. This results in a monthly maximum of €115.05.

You can find more details about the regulation and the use of the meal allowance here:

• Information for employers

• Information for employees