payement par cheques repas Guy Wolff/Maison Moderne

payement par cheques repas Guy Wolff/Maison Moderne

Analysis is currently underway, according to the finance ministry to modernise and update the popular tax-free meal vouchers. Plans are expected to include the introduction of a digital format as well as a cap on the use of meal vouchers per day.

Meal vouchers are widely established in the grand duchy, providing significant benefits to individuals as they are exempt from social security contributions and tax.

The use of these meal vouchers were introduced in 1986 under the premise that “the meal voucher is a non-negotiable document of an assigned value, issued by an employer for the strict personal use of his employee allowing the employee to use it during a working day for all or part of a main meal from a restaurant,” stated finance minister Yuriko Backes, in response to a parliamentary question.

However, the reality of their use today is very different to what was legislated over thirty years ago. The checks are valid and accepted not only in restaurants but also in grocery stores, some petrol stations and for the purchase of tobacco products.

Backes, in acknowledging the disparity between the law and the reality of the situation pointed to the need for legislative adaptation which the government coalition of 2018-2023 had previously mentioned as part of their intentions to modernise the meal vouchers regime.

The finance minister revealed that the government is currently undertaking analyses and is in communication with service providers on the introduction of a digital form for the meal vouchers. Further, amendments are planned to the 1986 regulations to update them in accordance to the current situation.

The definition of the working day, a cap on the maximum usage of the vouchers per day and the networks of restaurants and merchants who allow the use of the cheque is also to be revised.