What is the value of a meal voucher ?

The maximum deductible amount for meal vouchers is €15. It should be noted that the employer is free to adjust or not the amount of his contribution. The value of the meal voucher is always made up of a contribution from the employer and a contribution from the employee:
The employer’s contribution is a maximum of €12.20.
The employee’s contribution is at least €2.80.

The employer’s contribution to the financing of the meal voucher does not give rise to taxation if the employee contributes €2.80 per meal voucher (unchanged from the previous legislation) and if the face value of the meal voucher does not exceed €15.00 (instead of €10.80 previously).