If due to working overtime for two hours of more in the evening you are not able to have a hot meal at home, you will be reimbursed the costs of this on submission of the receipt. This does not apply if your employer provides a meal. Any wage tax or social insurance contributions on the meal refund/meal provided will be for your account.
If because of working overtime for two or more hours in the evening you are unable to eat at home, you are allowed to take a meal break of half an hour, which counts when calculating the overtime allowance.