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The per-diem rates listed here

https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2023-11-21-steuerliche-behandlung-reisekosten-reisekostenverguetungen-2024.pdf?__blob=publicationFile&v=1

are for employees of German companies travelling to foreign countries. What about employees of German countries who live in another country and travel to Germany and work there for some time?

Specifically the place of residence is Austria and the destination is Germany. The employer is a Germany company. The employee is an Austrian resident and pays Austrian taxes.

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  • Not an answer since I dont' know the exact legal situation, but common sense would say that since all other expenses (hotel, travel, cabs) are paid by the company anyway and this is just for daily things that aren't included in your hotel or travel bills like a meal for lunch break at the company, it seems to be a good solution to just use the rate that German employees get for in-country travel. Whether someone from Hamburg travels to Berlin for work or you travel to Berlin for work, the price of a meal in Berlin doesn't really change.
    – nvoigt
    Commented May 2 at 7:59
  • Another hint because I did not know that: In case you travel by car, that is "company travel" and you get reimbused not just for the things you have actual receipts for (like fuel) but also for the usage of your car per kilometer.
    – nvoigt
    Commented May 2 at 8:02

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