The meal voucher is a special payment voucher issued by the employer to employees to enable them to pay for all or part of the cost of a meal consumed in a restaurant or purchased from a person or organisation mentioned in the second paragraph of article L. 3262-3. This meal may consist of fruit and vegetables, whether or not they are directly consumable. These vouchers are issued : 1°…
The issuer of meal vouchers opens a bank or post office account into which only the funds received in return for the sale of these vouchers are paid. However, this rule does not apply to employers issuing meal vouchers to employees. The amount of the payments is equal to the paid-up value of the securities put into circulation. Funds from other sources, in particular any commissions received by issuers, may…
The accounts provided for in article L. 3262-2 are cash deposit accounts entitled “meal voucher accounts”. Subject to the provisions of articles L. 3262-4 and L. 3262-5, they may only be debited to the benefit of persons or organisations practising the profession of restaurant owner, hotel owner-restaurateur or a similar activity, or the profession of fruit and vegetable retailer. The specialised issuers mentioned in 2° of article L. 3262-1, who…
In the event of the issuer’s safeguard, receivership or compulsory liquidation proceedings, employees holding unused but still valid and exchangeable meal vouchers on the date of the declaratory judgement may, in priority to any other claim, whether preferential or not, be reimbursed immediately, from the funds deposited in the accounts opened in application of article L. 3262-2, the amount of the sums paid for the acquisition of these meal vouchers.
Vouchers which have not been presented for reimbursement by a restaurant or fruit and vegetable retailer before the end of the second month following the expiry of their period of use are definitively expired. Subject to deductions authorised by the decree provided for in article L. 3262-7, the equivalent value of expired vouchers is paid into the social and cultural activities budget of the companies from which the employees obtained…
In accordance withArticle 81 of the French General Tax Code, when the employer contributes to the acquisition of the shares by the beneficiary employee, the resulting additional remuneration for the employee is exempt from income tax up to the limit set out in 19° of the said Article.
A decree of the Conseil d’Etat shall determine the terms and conditions for the application of this Title, in particular : 1° The information appearing on meal vouchers and the conditions for affixing this information ; 2° The conditions for using and reimbursing these vouchers; 3° The rules governing the operation of bank or postal accounts specifically allocated to the issue and use of meal vouchers; 4° The conditions for…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
