Bewirtung

Bewirtung is a German term that refers to hosting guests with food and drink, i.e., hospitality or catering in the sense of entertaining. The word derives from Wirt (host, innkeeper) and describes both informal hospitality and formal business entertaining.

In common usage, Bewirtung covers meals, drinks, and related services provided to guests during meetings, receptions, or events. The purpose is to facilitate business relations; private entertainment is not included under this term.

Tax and accounting: In Germany, Bewirtungskosten for external business partners are generally deductible only to a limited extent. Typically, 70% of such costs is tax-deductible if properly documented, with the remaining 30% non-deductible as a representational expense. The rules require detailed records, including the occasion, date, attendees, and the amount; private portions must be separated. For internal staff events, such as employee meals or celebrations, the rules differ and may be fully deductible as operating expenses, subject to specific limits and documentation.

VAT treatment: The VAT associated with Bewirtung is regulated separately and may be restricted in relation to the entertainment context; businesses should consult tax guidance for current rates and allowances.

The term also appears in hospitality industry contexts to designate provision of meals and beverages to guests at events or venues.