Do you wish a convenient or a correct answer? But rest assured, you will not get in jail for that. It happens every day but this does neither justify it nor makes it risk free.

To answer your question: He cheated the employer by claiming reimbursement for the breakfast “rebranded“ as a business package. He was, based on his posts, not entitled to a reimbursement for a breakfast. Voila, changing the line item to „business package“ did the trick for him and he claimed reimbursement. And subsequently, it is tax fraud because the „business package“ did not constitute a proper business expense at the employer‘s end but was with 99,9% certainty booked as such and it did constitute taxable income on the employee‘s end which was with the same 99,9% certainty not taxed due to the „rebranding“.

When end my labour law colleagues help employers to get rid of employees no longer loved, travel costs are a very good source to find reasons...