Meals Deductibility 2025. In each article, kpmg tax experts address a specific aspect of vat and related challenges of the system and offer predictions on future evolutions by 2025. Under the current law, a 50% deduction limitation applies for any food and beverages provided by employers as de minimis fringe benefits for meals provided at an on.

Effective january 1, 2026, new §274(o) provides that no deduction is allowed for any expense for a de. Food and beverages were 100% deductible if purchased from.