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Business catering from 2026 - has representation really become tax-free?

As of 01.02.2026, new rules for the taxation of representation costs came into force a 10/2026. And 24/2026. Government regulations based on 
At first glance, the change is favorable: in some cases, restaurant and confectionery catering can become tax-free

But the practice is much more complex than that.

What constitutes representation?