Tax treatment of travel expenses and travel expense reimbursements for business and work-related trips abroad as of 1 January 2022
The Federal Ministry of Finance has published information on the rates for additional subsistence expenses and accommodation costs for 2022.
Due to the pandemic, foreign per diem and foreign overnight allowances under the Federal Travel Expenses Act will not be reassessed as of January 1, 2022. The amounts published as of January 1, 2021 will therefore continue to apply unchanged for calendar year 2022. Consequently, the tax lump sums published in the BMF letter of December 3, 2020 on the “Tax Treatment of Travel Expenses and Travel Expense Reimbursements for Business and Work-Related Trips Abroad as of January 1, 2021” – Federal Tax Gazette Part I (BStBl I) page 1256 are also to be applied for the calendar year 2022.