Can alcohol be reimbursed? · Luxembourg
Practical answers about travel, receipts and expenses for your business.
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Your questions, in practice · Luxembourg
Can alcohol on a restaurant bill be reimbursed?
Apply local alcohol rules and company policy. Where a drink is permitted within a business meal, retain the itemised bill and purpose. Separate private consumption; permission to reimburse a drink does not by itself establish tax deductibility.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- Administration des contributions directes · LIR 115/6
Circulaire du 13/07/2018 · conditions de frais de route et séjour
- Guichet · Déduire la TVA en amont
Version / période indiquée dans la source · consultation 04/10/2026
- Guichet · Obligations comptables
Version / période indiquée dans la source · consultation 04/10/2026
- ITM · Indemnités de déplacement
Version / période indiquée dans la source · consultation 04/10/2026
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.