Probably due to the fact that all remains unchanged, the German Federal Ministry of Finance has already published the fixed rates for sustenance expenses (per diems) on business trips. Due to the pandemic, the 2021 rates defined in the authority’s official letter on the “Tax treatment of travel expenses and travel expense allowances for business and professional trips abroad from 1 January 2021” will remain valid and unchanged in 2022.
It should be noted that different per diem allowance rates apply for trips abroad than for domestic trips. In addition, new allowance rates have been set for 23 countries and cities where the cost of living has risen – including Ireland, Switzerland, Congo and Shanghai. In other Chinese cities, such as Beijing or Canton, prices have fallen, which has also led to according adjustments. The entire list of the Federal Ministry includes 180 countries. However, be aware that companies are not obliged to adopt these rates. Instead, employees can submit a statement of costs incurred and claim them as advertising costs in their income tax return.
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