- Employers often provide subsidies for meals in company canteens for their employees
- No input tax deduction for employer subsidies to independent canteen operators
- FG Baden-Württemberg allowed input tax deduction in a specific case due to primary entrepreneurial interest
- FG Düsseldorf confirmed the principle but denied input tax deduction in a specific case
- Detailed justification needed to claim input tax deduction for canteen subsidies
- Factors such as production schedule and unique operational circumstances must be highlighted for a chance at input tax deduction
Source: nwb-experten-blog.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
