Although the tax framework for meal vouchers remains unchanged, the new documentation requirements from 01.01.2026 will bring some organisational challenges. Restaurant vouchers remain tax-free up to EUR 8.00 per working day, food vouchers up to EUR 2.00 per working day. What is new, however, is how these tax-free benefits are to be recorded in payroll accounting.
What will change from 2026
Tax-free meal vouchers for the first time:
- are recognised in the payroll account, and
- appear separately in the „Other deductions“ column on the annual payslip (L16).
This is accompanied by a number of organisational duties:
- Required wage type: A separate wage type must be created for payroll accounting, which only serves information purposes and does not trigger a payment. Meal vouchers may therefore no longer be processed exclusively via accounting.
- Ensuring the internal flow of information: Operational units, accounting and payroll must work more closely together in future. The payroll department needs clear information about which employees receive meal vouchers and in what amount.
- Time of recording currently unclear: Whether the tax-free meal vouchers may be recorded in the payroll account on a monthly basis or alternatively bundled (e.g. collectively in December) has not yet been conclusively clarified. As Section 2 of the Wage Accounts Ordinance does not require a continuous entry, a collective entry appears to be justifiable in principle - however, a clear position from the Federal Ministry of Finance remains to be seen.
Correctly delimit meal vouchers
The new documentation obligation only applies to meal vouchers within the meaning of § 3 para. 1 no. 17 lit. b EStG. It is therefore important to make a clear distinction from other tax constellations:
Not affected:
Tax-free catering at the workplace (company canteen, catering in kind) in accordance with § 3 para. 1 no. 17 lit. a EStG - there is still no obligation to record this in payroll accounting.
Not to be confused with:
Meal allowances in cash are regular taxable payments. An exception only applies if all the requirements for digital meal vouchers are met: personal identification, individual daily use, clear allocation, irrevocable entitlement to the subsidy.
A tabular overview of the differences between meal vouchers (restaurant, food and digital vouchers), meals in kind and cash allowances can be found below.
| Granting by the employer | Treatment under tax law | Entry in the payroll account and payslip (L16) |
| Free or discounted catering (meals in kind) at the workplace (e.g. company canteen) | tax-free | no |
| Restaurant vouchers up to EUR 8 per working day Food vouchers up to EUR 2 per working day | tax-free | Yes |
| Digital meal vouchers up to EUR 8.00 or EUR 2.00 per working day if the requirements according to the wage tax guidelines are met (personal identification, valid max. once a day, exact allocation, irrevocable entitlement to subsidy) | tax-free | Yes |
| Restaurant/food vouchers and digital meal vouchers for amounts above the tax-free maximum (EUR 8 and EUR 2 respectively) | taxable | yes (within the scope of compulsory remuneration) |
| Cash in advance as an allowance for food consumption | taxable | yes (within the scope of compulsory remuneration) |
| Cash grants in arrears (without the use of paper or digital vouchers) | taxable | yes (within the scope of compulsory remuneration) |
Status: 03/03/2026
Source: Kraft & Kronberger specialised publications
Photo: Andrea Piacquadio
