From 01.01.2026, the reduced VAT rate of 7% will once again apply to food in the catering trade. In this article, you can find out what effects this has on entertainment expenses, business meals and travel expenses – and how Spesenfuchs automatically takes the legal change into account.
New per diems for meals and remuneration in kind will come into force on January 1, 2026. While the domestic per diems remain unchanged, the Federal Ministry of Finance has adjusted the foreign per diems for numerous countries. This article provides you with a compact overview of the most important changes and explains how Spesenfuchs is already taking the new values into account.