Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Austria → Lincoln City, Lincoln County, Oregon, United States
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Daily allowance | Estland | 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 | Estland | 31 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 | Luxemburg | 35.3 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 | Luxemburg | 22.7 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 | USA | 52.3 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 | USA | 42.9 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 | New York | 65.4 EUR per day | Applies to business trips to New York; other destinations in USA use the general USA rate of this table. The source lists this rate as a combined line 'New York und Washington', 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 | New York | 51 EUR per night | Applies to business trips to New York; other destinations in USA use the general USA rate of this table. The source lists this rate as a combined line 'New York und Washington', 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). |
| Daily allowance | Washington, D.C. | 65.4 EUR per day | Applies to business trips to Washington, D.C.; other destinations in USA use the general USA rate of this table. The source lists this rate as a combined line 'New York und Washington', 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 | Washington, D.C. | 51 EUR per night | Applies to business trips to Washington, D.C.; other destinations in USA use the general USA rate of this table. The source lists this rate as a combined line 'New York und Washington', 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.