Accounting for travel expenses correctly

Legal basis

• Income Tax Act.
• Wage tax guidelines.
• BMF letter.

Travel expense law with current tax accounting rates

• Work-related external activity vs. first place of work.
• Necessary options for the employer under labor and employment law.
• Private business trip extension, mixed travel, BahnCard regulation, job ticket, credit card use.
• Calculation examples for domestic and foreign invoices (incl. current tables).

Additional meal expenses

• Application of flat rates at home and abroad, including aggregation and midnight rule.
• 3-month period.
• Permissible lump-sum taxation.
• The provision of meals (incl. breakfast for overnight stays) according to EStG and BMF letter, in particular reduction of the meals allowance vs. remuneration in kind.

Reimbursement of travel expenses

• When working away from home.
• By private car, by public transportation.

Accommodation costs

• Domestic.
• Abroad.

Incidental travel expenses

• Fees.
• Insurances.

Certification obligations of the employer

• Document management.
• Retention and reporting obligations.

Basics of dual budgeting

• Prerequisites.
• Differentiation from travel expense reimbursements.
• Maximum amount limit.