Look up per diem reimbursement rates and mileage deductions for business travel worldwide.

Complete
Austria → Paris, France
Item Name Destination Amount Conditions
Daily allowance Paris 35.8 EUR per day Applies to business trips to Paris; other destinations in Frankreich use the general Frankreich rate of this table. The source lists this rate as a combined line 'Paris und Straßburg', split here into one row per city.; 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 Paris 32.7 EUR per night Applies to business trips to Paris; other destinations in Frankreich use the general Frankreich rate of this table. The source lists this rate as a combined line 'Paris und Straßburg', split here into one row per city.; 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.