One of the measures in the reform is to limit each payment to a maximum of five meal vouchers. Photo: Guy Wolff/Maison Moderne

One of the measures in the reform is to limit each payment to a maximum of five meal vouchers. Photo: Guy Wolff/Maison Moderne

The digitisation and increase in the amounts of meal vouchers in Luxembourg is scheduled for 1 January 2024. But the professional chambers are having their say on the draft legislation.

From 1 January 2024, the face value of meal vouchers could . However, this will not be the case until the draft grand ducal regulation presented in June by finance minister (DP) is adopted. And what’s more: the re-valuation of meal voucher amounts will be left to the discretion of employers.

The year 2023 has been marked by an increase in the and the introduction of . So which employers will be prepared to pay between €75.60 and €118.80 more per employee each month for their batch of 18 meal vouchers?

UEL sees the glass as half full

“We welcome the government’s decision to modernise meal vouchers,” says , director and chairman of the executive committee of the Union des Entreprises Luxembourgeoises (UEL). The employers’ organisation welcomes not only the digitisation of the scheme, but also the increase in the maximum amount to €15. “The new amount is in line with meal prices for employees and production costs for restaurant owners, and takes inflation into account, which has had an impact on food prices and wages.” It should be noted that the UEL is not involved in the legislative process for this text, adds Olinger.

The Chamber of Commerce between satisfaction and concern

In its opinion issued on 1 August, the Chamber of Commerce approved the draft reform, subject to a number of comments being taken into account. These relate in particular to the ability of retailers and restaurateurs to control the use of digital meal vouchers, as well as the limit of five vouchers spent per person per day.

The trade association highlights the uncertainties surrounding the practical implementation of the new system, and is concerned, for example, that the end of paper vouchers on 1 January will immediately shorten the period of validity of these vouchers by two months, which expire at the end of February. It is therefore calling on the legislature to postpone the end of the issue and use of paper luncheon vouchers until 1 March 2025, and is asking for a further two months to allow retailers to receive their refunds from the issuing companies.


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Apart from that, the institution welcomes the digitisation of the scheme, which is supposed to reduce the administrative burden on retailers and restaurateurs. It also approves the extension of the notion of “meal” to foodstuffs. This means that vouchers can be used in supermarkets for food purchases.

Chamber of Employees points out grey areas

On 29 June, the Chamber of Employees (CSL) welcomed the 38% increase in this benefit-in-kind granted to some 80,000 employees in the country. It also praised the flexibility given to the use of these vouchers, both in restaurants and in shops.

On the other hand, the trade association expressed concerns about the privacy of users. The digitisation of the extra-legal benefit is coupled with limitations in terms of quantities (five vouchers per day) and content (food purchases only).

The CSL is concerned about the fate of potential employees whose meal vouchers would retain their current face value of €10.80, or even €8.40.

Chamber of Employees (CSL)

Another stumbling block raised concerns about the beneficiaries of meal vouchers, who represent 18% of employees in Luxembourg. “The CSL is concerned about the fate of potential employees whose meal vouchers would retain the current face value of €10.80, or even the €8.40 prior to the last increase in 2017.” The chamber also points out that data from Luxembourg’s statistics bureau Statec shows that the best-paid professions are--proportionally--the most likely to receive this benefit.

This is why the Bonnevoie-based institution is calling on the legislator to look into the legal framework surrounding the digitisation of these vouchers, and hopes that the National Commission for Data Protection (CNPD) will also give its opinion on this updated version of what is currently the most widespread benefit-in-kind in Luxembourg.

This article was first published in French on . It has been translated and edited for Delano.