Due to the pandemic, the foreign daily allowances and foreign overnight allowances under the Federal Travel Expenses Act will not be revised as of 01.01.2022.

The employer can compensate for the higher local cost of living of an employee posted abroad by paying a purchasing power allowance. The tax-exempt amounts according to §3 No. 64 S. 3 EStG (the german Income Tax Act) have been adjusted as of 01.07.2021.