# Can I claim Bewirtungskosten (Business Meals and Entertainment) as a business expense in Germany?

**Partially claimable.** Partially: 70% of genuine business entertainment costs are deductible as Betriebsausgaben under §4 Abs. 5 Nr. 2 EStG. A Bewirtungsbeleg receipt listing all attendees, the business reason, and the date is mandatory. The remaining 30% is a permanently non-deductible business cost.

Typical amount: 70% of the restaurant bill excluding any private tips. For a €200 dinner, €140 is deductible. VAT (19% USt) on the deductible 70% is fully reclaimable as Vorsteuer.

## What Federal Central Tax Office (BZSt) & Finanzämter says

§4 Abs. 5 Nr. 2 EStG: business entertainment costs are 70% deductible. Documentary requirements are strict: a proper Bewirtungsbeleg is required for all claims. The BMF letter of 19 November 2025 sets the current documentation rules and adds the e-invoice rules that apply since 1 January 2025. It replaces the 2021 letter, which still applies to meals up to 31 December 2024. The proof is a written record of the place, day, participants, occasion and amount. For a meal in a restaurant the restaurant invoice is attached and the record only needs the occasion and participants. The invoice must show the day of the meal, and a note that the service date equals the invoice date is enough. Above €250 the invoice also needs the tax number or USt-IdNr. and the name of the host. A general line such as food and drinks is not enough, as the items must be listed one by one. The host signs the record, and a digital record is accepted if it is linked to the invoice. Cash receipts must also meet the TSE security-device rules.

## When you can claim

- Client dinners, business lunches, or meals during which business is discussed: 70% deductible
- Entertainment of business partners, potential customers, or advisors where a commercial relationship exists
- Staff meals at external restaurants during business events (though internal staff canteen meals may qualify for full deduction)
- A restaurant meal with a signed Eigenbeleg that lists the occasion and every participant, with the itemised invoice attached

## When you cannot claim

- The 30% non-deductible portion: this is a hard statutory rule, not a cashflow issue
- Meals where the primary purpose is personal or social, not business
- Entertainment where the Bewirtungsbeleg does not list all attendees' names and the specific business reason
- Costs that are obviously excessive for the business relationship: Finanzamt may challenge proportionality

## Good to know

**Pro tip:** Write the business reason and list of attendees on the restaurant receipt immediately: digital apps like AccountsOS capture this on upload. A missing or incomplete Bewirtungsbeleg means zero deduction, not 70%. Ask the restaurant for a proper Rechnung, not just a receipt.

**Important:** The Bewirtungsbeleg must show: date, name of restaurant, attendees (including yourself), specific business reason discussed, total amount. The Finanzamt routinely disallows claims where the 'business reason' is vague (e.g., 'client meeting' without more detail).

Source: https://www.bundesfinanzministerium.de/Content/DE/FAQ/Bewirtungskosten.html

## Related expenses

- [Reisekosten (Business Travel)](https://accounts-os.com/de/expenses/travel-expenses-de)
- [Beratungskosten (Professional Fees)](https://accounts-os.com/de/expenses/professional-fees-de)