Right to input tax deduction for an employer subsidy to a company canteen – FG Düsseldorf ruling

• FG Düsseldorf ruled on whether an employer subsidy to a self-employed canteen operator constitutes consideration for the service of canteen management
• The decision is based on the agreements and actual implementation of the subsidy
• If there is a service exchange relationship for canteen management, the right to input tax deduction from an employer subsidy to the canteen operator is excluded if the intention was to use the service exclusively for the benefit of the employees at no charge.

Source: datenbank.nwb.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.

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