Searching for “Verpflegungsaufwand” often means forms and tax offices. Many people actually want something practical: How do we split food costs fairly? — or they want the idea of meal per diems explained. You get both here — with a clear boundary.
Legal tone: what we do not do
This is not tax, payroll, or legal advice. Statutory meal per diems, reductions when meals are provided, and current rates change and depend on the case. For business reports: employer policy and tax advice if needed. ExpensesCalc does not compute official per diems and is not corporate Spesen software — see Spesenabrechnung online.
Two meanings of meal “allowance”
| Context | Meaning | Typical method |
|---|---|---|
| Business travel / tax | Flat amount instead of itemizing meals | Legal / policy rates, often per day |
| Friend group / vacation | What did we actually spend on food? | Split receipts equally or by consumption |
The idea behind per diems (orientation only)
Many countries and companies use flat daily meal amounts instead of filing every coffee. The logic: simplification. Whether and at what rate that applies in your German business case is in current rules and your policy — not this blog.
For friend groups, a “per diem” is at most a private agreement, e.g. “We’ll budget €25/person/day for food.” That is voluntary among friends.
Practice for friend groups: split real food costs
Option A — equal
Shared groceries and restaurant bills ÷ headcount. Works when consumption is similar.
Option B — by order
Each pays their dishes; shared starters/tips split equally. See restaurant bill splitting.
Option C — daily food cap
Agree a rough food budget (e.g. €40/day). Anyone going above (fine dining) covers the upgrade — useful with different budgets: different budgets.
Example: 3 days, 4 people
| Day | Food total | Per person (equal) |
|---|---|---|
| Friday | €96 | €24 |
| Saturday | €140 | €35 |
| Sunday | €72 | €18 |
| Total | €308 | €77 |
If Saturday’s €140 included an €80 dinner for only two people, split Saturday as €60 baseline ÷ 4 plus €80 among those two.
“Provided meals” and reductions — concept only
In business contexts, per diems are often reduced when breakfast/lunch/dinner is provided. For friends: if lodging includes breakfast, do not also charge breakfast from the grocery pot — or only track real extras. Again: not tax guidance.
Track food costs digitally
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FAQ
Can ExpensesCalc compute my official meal per diem?
No. We split real expenses among private people. Official per diems belong in employer/tax context.
Is a flat food allowance enough among friends?
If everyone agrees and spending is close — yes. With big differences, real receipts are fairer.
Where do I find current legal rates?
Official sources / tax advisor / employer — not a split blog. We deliberately do not list amounts that go stale.
Bottom line
Understanding Verpflegungsaufwand means not mixing business per diems with private food splits. For friends: receipts or clear internal rules, then settle. For tax and employers: use professional sources. For private splits: trip calculator or Group Expense Calculator.