Mahlzeiten, die unentgeltlich oder verbilligt an die Arbeitnehmer abgegeben werden, sind mit dem amtlichen Sachbezugswert zu bewerten. Der Wert der Mahlzeiten, die ab Kalenderjahr 2021 gewährt werden, beträgt für ein Mittag- oder Abendessen 3,47 EUR und für ein Frühstück 1,83 EUR.
(Quelle: V.S.H. Dienstleistungs GmbH)
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