{"id":10379,"date":"2021-12-08T10:23:05","date_gmt":"2021-12-08T09:23:05","guid":{"rendered":"https:\/\/i-a-c.de\/?p=10379"},"modified":"2021-12-08T10:23:05","modified_gmt":"2021-12-08T09:23:05","slug":"no-new-overview-of-foreign-per-diem-and-foreign-overnight-allowances","status":"publish","type":"post","link":"https:\/\/i-a-c.de\/en\/no-new-overview-of-foreign-per-diem-and-foreign-overnight-allowances\/","title":{"rendered":"No new overview of foreign per diem and foreign overnight allowances"},"content":{"rendered":"

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.<\/p>\n

<\/p>\n

The amounts published on 01.01.2021 are therefore still valid for the year 2022. Accordingly, the tax allowances published in the BMF letter of 03.12.2020 (IV C 5 – S 2353\/19\/10010 :002, BStBl I 20, 1256) on the “Tax treatment of travel expenses and travel expense reimbursements for business and business-related trips abroad from 01.01.2021” must also be applied for 2022.<\/p>\n

Allowances for domestic travel:<\/p>\n\n\n\n\n\n\n\n\n
Precondition<\/td>\nAmount in Euro<\/td>\n<\/tr>\n
For each absence from 8 to 24h<\/td>\n14<\/td>\n<\/tr>\n
For each full 24h absence<\/td>\n28<\/td>\n<\/tr>\n
For each overnight stay<\/td>\n20<\/td>\n<\/tr>\n
Reductions for breakfast<\/td>\n5,60<\/td>\n<\/tr>\n
REductions for lunch and dinner<\/td>\n11,20 each<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

The applicable allowances for travel abroad can be found at the following link:<\/p>\n

https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Lohnsteuer\/2020-12-03-steuerliche-behandlung-reisekosten-reisekostenverguetungen-2021.pdf?__blob=publicationFile&v=2<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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.<\/p>\n","protected":false},"author":3,"featured_media":9941,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[415],"tags":[1376,579,1496,1427,438,912,1517,1516,1515,1064,1079,1489,1490,1158,1519,1518],"class_list":["post-10379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-bmf-letter","tag-covid-19-en","tag-cross-border-service-provision","tag-employee-assignment-abroad","tag-entsendung-en","tag-eu-registration","tag-foreign-daily-allowances","tag-foreign-overnight-allowances","tag-foreign-per-diem","tag-notification","tag-posting","tag-posting-abroad","tag-service-abroad","tag-service-provision","tag-travel-expense-reimbursements-for-business","tag-travel-expenses"],"yoast_head":"\nNo new overview of foreign per diem and foreign overnight allowances - IAC Unternehmensberatung<\/title>\n<meta name=\"description\" content=\"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. 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