Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Austria → Siebigerode, Mansfeld, Mansfeld Sudharz District, Saxony Anhalt, Germany
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Daily allowance | Schweiz | 36.8 EUR per day | For foreign business trips lasting longer than three hours, one twelfth of this daily rate may be claimed tax-free per commenced hour of travel; the full rate covers 24 hours (EStG 1988 sec. 26 no. 4 lit. d). If the employee receives one paid business meal per day the rate is not reduced; if two meals per day are paid for, only one third of the daily rate remains tax-free. |
| Lodging | Schweiz | 32.7 EUR per night | Flat overnight rate including breakfast, usable when no higher actual accommodation costs are documented; alternatively the actual accommodation costs including breakfast per receipt may be reimbursed tax-free (EStG 1988 sec. 26 no. 4 lit. e). |
| Daily allowance | Schweiz | 30.7 EUR per day | Applies only to border localities (Grenzorte) in Schweiz: per RGV 1955 sec. 25 para. 3 these are places in the neighbouring country whose municipal boundary lies no more than 15 kilometres in a straight line from the Austrian federal border; all other destinations in Schweiz use the general Schweiz rate of this table.; For foreign business trips lasting longer than three hours, one twelfth of this daily rate may be claimed tax-free per commenced hour of travel; the full rate covers 24 hours (EStG 1988 sec. 26 no. 4 lit. d). If the employee receives one paid business meal per day the rate is not reduced; if two meals per day are paid for, only one third of the daily rate remains tax-free. |
| Lodging | Schweiz | 18.1 EUR per night | Applies only to border localities (Grenzorte) in Schweiz: per RGV 1955 sec. 25 para. 3 these are places in the neighbouring country whose municipal boundary lies no more than 15 kilometres in a straight line from the Austrian federal border; all other destinations in Schweiz use the general Schweiz rate of this table.; Flat overnight rate including breakfast, usable when no higher actual accommodation costs are documented; alternatively the actual accommodation costs including breakfast per receipt may be reimbursed tax-free (EStG 1988 sec. 26 no. 4 lit. e). |
Source URL:
https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=20001671
This source provides official travel rate information from ris.bka.gv.at.