No Input Tax Deduction for Subsidies to Canteen Operators, Right?

• 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.

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