Meal allowances from the 1 st of November 2014

    From the 1st of November 2014 have changed the amount of meal allowances under the Travel Allowances Act for time zone from 5 to12 hours on the amount of € 4.00 to € 4.20. According to the Labor Code §152 (4) if meal of the employer is provided through meal vouchers then the price must be at least 75%, or € 3.15. According to the Labor Code §152 (2) the employee is entitled to a meal if the work shift is more than 4 hours. According to the Income Tax Law § 19 (2) (p) meal tax expenses incurred by taxpayers with income under § 6 (1) and (2) for each working day in a calendar year. The law also does not regulate what is considered as a working day, theoretically it may be proven worked one hour a day during 365 days a year.