Freelancers and traders can declare the costs of meals with clients or partners as a business expense.
How much can I deduct?
Since you took part in the meal, and had a "personal benefit", you cannot deduct the whole meal as a business expense, but only 70% of it.
If you are not a small business owner and pay VAT, then the VAT paid is fully deductible.
How to prove this expense?
Restaurants can provide you with a special catering receipt (Bewirtungsbeleg) where you should note down the following details:
- The date of the meal
- The location of the meal
- The participants of the meal, make sure that your name is there too.
- The purpose of the meal - try to make it as detailed as possible.
- Your signature
Sorted tax guides are provided without liability and do not replace a tax advisor.
To get an accurate answer for your specific case, please consult a tax advisor.
You can always ask one of tax advisors on the Sorted platform.