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Code Letter "M"

As of January 2019, the code letter "M" must be recorded in the payroll account when meals are provided by the employer in the case of external activities.

If an employer provides an employee with meals during his or her work abroad for which the non-cash benefit value must be recognized, the capital letter "M" must be recorded in the payroll account. It must also be certified in the electronic wage tax statement.

In this context, external activity means

during a professional activity
outside the apartment and 
the first place of business, or
within the framework of a double budget management.

The obligation to record and certify applies regardless of the number of meals provided per calendar year. It is also irrelevant whether taxation of the meals is excluded or whether the meals were taxed as a lump sum or individually (BMF letter dated 24.10.2014 on the reform of the tax law on travel expenses).

At Lanes & Planes, the respective information about which employee is to receive the code letter "M" in the electrical wage tax statement can be filtered and thus forwarded to the responsible department.

In the accounting summary, the year to be queried is entered. As a preliminary filter, select "Private" and the document type "Expense" for reimbursement.



The result list is downloaded as CSV file.

The list is now refined by setting filters. The column "Category" is filtered according to "Per Diem".


As a result, the persons (Passenger/Caused) who should get the code letter "M" printed on the wage tax statement appear.

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