score:5
The relevant law is Einkommensteuergesetz (EStG) § 9 Werbungskosten:
die [...] ermittelten Verpflegungspauschalen [sind] zu kürzen:
- für Frühstück um 20 Prozent,
- für Mittag- und Abendessen um jeweils 40 Prozent,
der [...] Verpflegungspauschale für einen vollen Kalendertag; die Kürzung darf die ermittelte Verpflegungspauschale nicht übersteigen.
Own translation:
[If free meals are included], the daily allowances have to be reduced by 20% for breakfast and 40% for lunch/dinner of the allowance for a full calendar day, reduction must not be larger than the allowance.
The allowance for a full day is currently 28€, so deductions are 11.20€ and 5.60€ respectively and calculation 2 is correct. If, for example, breakfast and lunch are included on the day of departure, the allowance for this day will be 0€. The daily allowance will be different for days spent outside of Germany.