The reduction of the value added tax ends on 31.12.2020. Vouchers with voucher date 01.01.21 or later will again receive 19% or 7% VAT. However, restaurant and catering services are subject to the reduced tax rate until 31.12.23. More information here.
As of 01.01.21, new flat rates apply for some countries, e.g. for Switzerland. These have been updated in Spesenfuchs. The flat rates for travel within Germany remain unchanged.
The non-monetary remuneration values were also increased slightly for 2021 as follows
- for a breakfast from 1.80 euros to 1.83 euros,
- for a lunch from 3.40 euros to 3.47 euros,
- for a dinner from 3.40 euros to 3.47 euros.
In the case of travel expense accounting, the non-monetary remuneration values play a rather subordinate role, since the non-monetary remuneration may only be taxed if no per diem meal allowance is granted for the respective day. Of course, this was updated in Spesenfuchs anyway.