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A query was raised regarding whether meals provided in nursery schools to employees supervising the dining hall during those hours can be considered exempt in-kind remuneration. The DGT ruled that, provided regulatory requirements are met, the exemption for the provision of products at reduced prices in company dining halls applies.
This ruling clarifies that staff providing supervision in school dining halls can benefit from tax exemptions on meals, provided the conditions for company dining hall benefits are satisfied.
The tax team reviews your specific situation.
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