As usual, depends on location. In France employers bigger than some numbers are mandated to provide some lunch allowance in specific vouchers/cards usable for grocery shopping/restaurants/etc. OR at least a partially covered cantine.

There's no specific provision for WFH, so we still get lunch allowance ( 9.80€/day, iirc the minimum is around 6.50), which is a bit hard to use when you no longer go to a restaurant every day.