The maximum amount deductible is €10.80. This amount was set by the Grand Ducal Regulation of 23 December 2016. This follows the limit of 1989 (LFr270), increased in 1996 (LFr330) and rounded up in 2002 (€8.18 => €8.40). Sodexo can print Lunch Pass with higher values, but in such case the difference is taxable as salary!