Glossary
Updated on 25/08/2025

Meal Vouchers

What are meal vouchers? - Meal vouchers (chèques-repas) are a popular employee benefit in Luxembourg that provides workers with a convenient way to purchase meals and food products. Since January 2025, these employer-issued benefits are exclusively available in digital format, replacing traditional paper vouchers. With a predetermined value and twelve-month validity period, employees can use them at over 3,000 affiliated establishments throughout Luxembourg.

What types of meal vouchers are available in Luxembourg? 

  • Digital meal vouchers: Since 2025, digital meal vouchers are the only format available. Issued directly by employers, these non-negotiable vouchers hold a fixed value and remain valid for twelve months. Employees use digital meal vouchers through cards or mobile payment apps at over 3000 points of sale in Luxembourg.
  • Paper-based meal vouchers: Paper vouchers were discontinued at the end of 2024, following a transition period. As of 2025, paper meal vouchers can no longer be issued, accepted, or used anywhere in Luxembourg.

What is the tax exemption limit for meal vouchers in Luxembourg?
- Luxembourg tax authorities set the maximum voucher value at 15€ per voucher, increased from 10,80€ in January 2024. Employers can contribute up to 12,20€ per voucher without tax implications, while employees must contribute a mandatory 2,80€. When vouchers exceed the 15€ maximum, the employee's taxable contribution increases proportionally under Luxembourg tax regulations.

Who qualifies for meal vouchers in Luxembourg? - Eligibility varies by employer policy, typically covering employees without access to company canteens or subsidized cafeterias who work at least 4 hours daily. Both full-time and part-time staff may receive these benefits, with employers usually issuing one voucher per working day based on their individual benefit programs.

How to use digital meal vouchers in Luxembourg? - Electronic payment systems from providers like UP Luxembourg, Plume (Sodexo), or Edenred enable voucher usage through payment cards or smartphone applications. Employees can spend them at restaurants, cafés, supermarkets, and authorized food retailers throughout Luxembourg, even outside working hours including weekends and holidays. Daily limits allow up to 5 vouchers per day, creating a spending cap of 75€ when each voucher holds the maximum 15€ value.

When do meal vouchers expire? - All digital meal vouchers expire twelve months from their issue date. This expiration policy encourages regular usage while preventing benefit accumulation, maintaining system efficiency for employers and participating merchants alike.

What advantages do meal vouchers offer Luxembourg employers?
- These benefits provide significant value as tax-efficient compensation where employer contributions up to 12,20€ remain tax-exempt. Companies report improved employee satisfaction and retention while supporting workforce health and well-being. Digital administration through established providers simplifies management and creates competitive advantages in Luxembourg's challenging labor market.

Which companies provide meal voucher services in Luxembourg?
- The Luxembourg market includes several established providers: UP Luxembourg, Pluxee (Sodexo), and Edenred Luxembourg. These companies manage comprehensive digital platforms, handle payment processing, and maintain extensive merchant networks throughout the Grand Duchy.

Can meal vouchers be exchanged for cash? - Meal vouchers remain strictly personal and non-transferable, designed exclusively for purchasing eligible meals and food products from authorized retailers. Cash exchanges are prohibited, and any misuse or attempted monetary conversion violates terms of use and may result in benefit termination.

Synonyms: Chèques-repas, restaurant vouchers, food vouchers, meal tickets, lunch vouchers, employee meal benefits, digital food vouchers
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