Two Grand-Ducal regulations dated 25 September 2023 have modified the meal voucher system.

From 1 January 2024, the face value of meal vouchers may be EUR 15 if the employer so wishes, as the regulations now allow a maximum exemption of EUR 12.20 (EUR 15 - EUR 2.80 (employee contribution)).

The definition of a meal voucher has been revised. It is a non-negotiable voucher in digital format of a specific value and valid for twelve months, granted by an employer for the strictly personal use of his/her employee, enabling him/her to eat all or part of a meal or buy foodstuffs from an affiliate established in the Grand Duchy of Luxembourg.

Exemption is therefore only possible for the purchase of a meal or foodstuffs, up to a limit of 5 meal vouchers per day.

As a reminder, meal vouchers could only be exempted if they enabled the employee to eat all or part of a main meal in a restaurant during the working day.

This means that meal vouchers can legally be used to purchase food. The notion of a working day has been abolished, so we can deduce that meal vouchers can be used outside working days.

The plan is for meal vouchers to be fully digitised, although paper vouchers can still be issued and used until 31/12/2024.


Please don't hesitate to contact us for further information: In Extenso Belux.