Article R3262-3 of the French Labour Code
Meal vouchers issued in accordance with the provisions of this chapter are exempt from stamp duty.
Meal vouchers issued in accordance with the provisions of this chapter are exempt from stamp duty.
Luncheon vouchers can only be used in restaurants and similar organisations or companies, as well as fruit and vegetable retailers, to pay for all or part of the cost of a meal. The meal may consist of directly consumable food preparations, including dairy products, which may need to be reheated or defrosted. It may also consist of fruit and vegetables, whether or not they are directly consumable.
Restaurant vouchers may only be used to pay for a meal at a restaurant or fruit and vegetable retailer during the calendar year to which they refer and for a period of two months from 1 January of the following year. No vouchers issued during the current year may be used by the employee until he or she has used all the vouchers issued during the previous calendar year. Vouchers…
Restaurant vouchers issued or acquired by a company may only be used by employees of that company.
The same employee may only receive one meal voucher for each meal included in his daily working hours. This voucher may only be used by the employee to whom it has been issued by the employer.
Restaurant vouchers cannot be used on Sundays and public holidays, unless the employer decides otherwise for the exclusive benefit of employees working on those days. When vouchers are issued on paper, this decision is clearly stated on the vouchers. When the vouchers are issued in dematerialised form, the employer shall inform the employees concerned of the above-mentioned decision by any means before the vouchers are issued.
Luncheon vouchers may only be used in the department where the employee works and in neighbouring departments, unless they are clearly marked to the contrary by the employer, under his responsibility, for the exclusive benefit of those employees whose duties require them to travel long distances.
The use of meal vouchers is limited to a maximum amount of twenty-five euros per day. When meal vouchers are issued in dematerialised form, the employee is debited for the exact amount to be paid, up to the maximum daily amount mentioned in the first paragraph.
When an employee leaves the company, he gives the employer the meal vouchers in his possession. They are reimbursed for the amount of their contribution to the purchase of these vouchers.
When the employer has acquired his meal vouchers from a specialised issuer, he may obtain from the issuer, during the month following the period of use, the exchange of his unused vouchers by paying only the commission normally received by the issuer on the sale of these vouchers. In this case, the amount of the commission corresponding to the unused securities for which the employees are responsible is reimbursable by…
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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
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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
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