Input tax deduction from the grant (invoice of the canteen operator)

Lower Tax Court BadenWuerttemberg, ruling of 6 October 2022 – 12 K 2971/20, legally binding

The ruling concerns the input tax deduction of the employer from the subsidy to the canteen operator (so-called externally managed canteen). With the subsidy, the employer reduced the price of the employees’ break catering.

Source KPMG