According to guidance from the tax authorities, the charging limits for the lunch benefit in 2021 are a minimum of €6.90 and a maximum of €10.90. If your lunch costs more than €10.90, you can pay the remaining amount in cash or with another payment method.

Please note that even if your lunch costs €4.50, for example, the minimum amount to be charged for the lunch benefit is €6.90 according to the instructions from the tax authorities, and that is the amount that will be deducted from your Smartum account.


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