Meal Vouchers in Luxembourg: Amounts and Rules
In Luxembourg, meal vouchers are a popular employee benefit for both employees and employers. Their use is subject to specific rules concerning the maximum value, employee contribution, taxation and eligible expenses. Since meal vouchers became fully digital, their administration has become simpler. Here are the main rules to know.
What is the maximum value of a meal voucher in Luxembourg?
A meal voucher can have a value of up to €15 per day worked under the favourable tax and social security framework provided by Luxembourg legislation.
The amount is generally divided as follows:
- Employer contribution: €12.20
- Employee contribution: €2.80
- Total value of the meal voucher: €15
When this distribution is respected, the employer contribution benefits from the favourable tax and social security treatment provided by law.
The employer may also finance the full €15. In this case, the €2.80 normally paid by the employee is considered a taxable benefit for the employee.
What are the latest changes to meal vouchers?
Since the 2024 tax year, the maximum exempt employer contribution has increased from €8 to €12.20, while the maximum value of a meal voucher has risen from €10.80 to €15.
Another important development concerns digitalisation.
Since 1 January 2025, meal vouchers in Luxembourg have been fully digital. This change simplifies their distribution for employers and allows employees to check their balance and transactions more easily.
How many meal vouchers can an employee receive?
As a general rule, one meal voucher may be granted for each day actually worked.
For a full-time employee, the commonly used reference is 218 meal vouchers per year, or approximately 18 per month. However, this is an estimate rather than a guaranteed number. The total depends on the working days taken into account.
Part-time employees may also receive meal vouchers, depending on the conditions applicable to their situation.
What can be purchased with meal vouchers?
Meal vouchers are not limited to paying for lunch during the working day.
They can be used to pay for meals, ready-to-eat dishes and food products at participating establishments in Luxembourg.
They may be used:
- At participating restaurants and bakeries.
- For food purchases at affiliated supermarkets.
- For meal orders from participating online partners.
Payments can also be made in the evening, at weekends, during holidays and on public holidays.
The daily spending limit is equal to five times the face value of one meal voucher.
For example:
- Meal voucher worth €8.40: daily spending limit of €42
- Meal voucher worth €10.80: daily spending limit of €54
- Meal voucher worth €15: daily spending limit of €75
The amount that can actually be spent also depends on the available card balance.
How long are meal vouchers valid?
Digital meal vouchers are valid for 12 months from the date they are loaded.
The digital format makes it easy to check the balance and transaction history and monitor credits approaching their expiry date.
Why are meal vouchers attractive to employers?
Meal vouchers allow employers to support their employees’ purchasing power without providing an equivalent increase in gross salary.
When the legal conditions are met, the employer contribution benefits from favourable tax and social security treatment.
Digital administration also simplifies the ordering, distribution and administrative monitoring of the benefit.
For companies, meal vouchers are therefore part of a compensation package that combines additional purchasing power with straightforward administration.
Frequently Asked Questions About Meal Vouchers in Luxembourg
Can meal vouchers be used for grocery shopping?
Yes. Meal vouchers can be used to purchase food products from participating retailers in Luxembourg. Non-food products are not eligible.
Can Luxembourg meal vouchers be used abroad?
No. Luxembourg meal vouchers are intended for use at participating establishments located in the Grand Duchy of Luxembourg.
Are meal vouchers mandatory?
No. There is no general obligation requiring all employers in Luxembourg to provide meal vouchers. Their allocation depends on the company’s remuneration policy and any applicable commitments.
Can employees pay with Apple Pay or Google Pay?
Yes. The Pluxee Lunch card is compatible with Apple Pay and Google Pay. Mobile payments are possible at participating retailers with compatible payment terminals.
What is the maximum amount that can be spent per day?
The daily spending limit is equal to five times the face value of one meal voucher.
- With meal vouchers worth €15, the limit is €75 per day.
- With meal vouchers worth €10.80, the limit is €54 per day.
Simpler Management With Pluxee Lunch
With Pluxee Lunch, companies can provide their employees with digital meal vouchers and easily integrate them into their daily administration.
Available as a physical or virtual card, the Pluxee Lunch card can be used at participating establishments, including through Apple Pay and Google Pay.
