A business meal (Gesch\u00e4ftsessen) is entertainment for business reasons: a company invites customers, business partners or prospects to a meal in order to initiate or maintain business relationships. For tax purposes, the costs are entertainment expenses<\/a> and therefore business expenses<\/a>, with restrictions.<\/p>\n The business occasion is decisive. Typical reasons for a business meal are a customer appointment, contract negotiations, the completion of a project or getting to know a new supplier. A meal among colleagues only is not a business meal, but staff entertainment. A company dinner with friends or family remains private, even if business is discussed.<\/p>\n 70% of the reasonable costs of a business meal with customers are deductible as a business expense, the remaining 30% are not. Input VAT is fully deductible if there is a proper invoice. This applies to tradespeople as well as freelancers. When 100% applies in exceptional cases is explained under deductible entertainment expenses<\/a>.<\/p>\n If an employee invites customers on behalf of their employer, they submit the bill with the entertainment receipt in their report. The employer reimburses the costs and deducts them as a business expense. If the employee is on a business trip, their per diem<\/a> is reduced for this meal. If an employee pays for a business meal themselves, they can only deduct the costs as income-related expenses in exceptional cases, for example if their salary depends heavily on sales. The 70% limit also applies then.<\/p>\n From when is an entertainment receipt needed? From the first euro; even small amounts need the details. For bills over \u20ac250, the name of the entertaining company must also appear on the bill. The details should be added promptly. The GoBD<\/a> apply to digital storage.<\/p>\n If the meal takes place in your own home, the tax office usually does not recognise the costs, because a private occasion can hardly be ruled out. Entertainment on business premises, for example in a meeting room, is possible. Your own records with the purchase receipts then serve as proof.<\/p>\n In accounting, a business meal is split between two accounts: 70% to entertainment expenses (SKR03 4650, SKR04 6640), 30% to non-deductible entertainment expenses (SKR03 4654, SKR04 6644). More under ledger account<\/a>.<\/p>\n Photograph the bill directly after the meal with the Spesenfuchs app<\/a>. For the entertainment receipt type, you enter the participants, place and occasion. From this, Spesenfuchs creates the entertainment receipt with your signature and automatically splits the costs into 70% and 30% when passing them on. The data goes to your accounting via the interfaces.<\/p>\n Legal basis and sources: \u00a7 4 (4) and (5) no. 2 EStG<\/a>, BMF letter of 19 November 2025 on entertainment<\/a><\/p>\n<\/div><\/section>What is a business meal?<\/h2>\n
Deducting a business meal for tax purposes<\/h2>\n
Business meals as an employee<\/h2>\n
What belongs on the entertainment receipt<\/h2>\n
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Business meals at home<\/h2>\n
Booking a business meal<\/h2>\n
Business meals with Spesenfuchs<\/h2>\n
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