Providing free or discounted food or lodging its employees as an employer to provide informed the tax firm Maria Ulrich from Munich, then is the resulting imputed wage tax. From the calendar year 2012, the thing reference values for granted meals be slightly lifted. Thus, the company in the financial area receives more freedoms. The new thing reference values of social insurance fees regulation come into force on the 1.1.2012. The Tax Office of Ulrich from Munich informed of the change.

Discounted meals are workers by the employer working low-cost or discounted meals grants, is it grants to social security, to be included with the thing benchmarks as wages. The meals include all food, food, and drinks. New thing reference values the thing reference values for calendar year 2012 are adopted on 25 November by the Federal Council. This thing references be adapted every year to consumer prices and are to be applied nationwide. Increases from 2012 at a glance the thing reference values for meals are nationwide from 2012: – per month: 219.00 euro (2011 / 217 euro) – per day: 7.30 euros (2011 / 7.23 euros) be it only partially provided, apply monthly following values:-breakfast: 47,00 euro (as of 2011) – lunch: 86,00 euro (2011 / 85,00 euro)-dinner: 86,00 euro (2011 / 85 euro) following are recognised at a daily food: – Breakfast: 1.57 euros (as before) – lunch: 2.87 EUR (2011 / 2.83 euros)-dinner: 2.87 EUR (2011 / 2.83 euros) for detailed information on improving the thing reference values, tax office of Ulrich from Munich at any time becomes available.