Suddenly travel expenses

Conceptual world of travel expenses

• From away work to travel expenses.
• Treatment of meals through to additional meal expenses.
• This will get you safely through the vocabulary jungle.

Internal travel guidelines - an important basis for your job

• employees ' claim against the employer - what does this mean?
• How do you stand up to employees who want something different?
• The internal travel guidelines regulate what employees are allowed to charge for travel expenses.
• Accounting and auditing of travel expense reports.
• Under what conditions does the employer reimburse additional meal expenses?
• What does the employer reimburse for travel expenses?
• Is there a limit for hotel stays?
• Clarify differences between employees and those responsible for travel expenses.
• Sample travel expense policy.

Tax exemption of payments

• Are the payments tax-free?
• How do meals received (breakfast, lunch, dinner) affect the amount of reimbursement?

Legal basis for travel expenses

• Income Tax Act.
• Wage tax guidelines.
• Letter from the Federal Ministry of Finance.

Additional meal expenses

• Distinction between one-day and multi-day trips.
• What flat rates are available?
• Conditions for tax exemption.
• How do you apply the flat rates?
• 3-month period (interruption and restart).
• Effect of the provision of meals on the amount of additional meal expenses.
• Packages for trips abroad.

Travel costs

• Reimbursement for journeys with private motor vehicles.
• Reimbursement for journeys by public transport.
• Provision of a BahnCard

Accommodation costs

• Consideration of a breakfast included in the hotel bill - effect on additional meal expenses.
• Domestic and international flat rates.

Incidental travel expenses

• Road and parking lot use

Certification obligations of the employer

Practical exercises: We make a travel expense report from A to Z