Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Switzerland → Palermo, Italy
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Lunch | All International | 35 CHF per meal | Maximum value for an effective lunch reimbursement without declaration duty under margin note 52 of the ESTV Wegleitung zum Lohnausweis (edition valid from 1 January 2026); the Rz 52 thresholds apply to business travel generally and the Wegleitung does not distinguish between domestic and foreign destinations. |
| Dinner | All International | 35 CHF per meal | Maximum value for an effective dinner reimbursement without declaration duty under margin note 52 of the ESTV Wegleitung zum Lohnausweis; applies to business travel irrespective of whether the destination is in Switzerland or abroad. |
| Meals | All International | 30 CHF per meal | Maximum per-event flat rate (Einzelfallpauschale) per main meal (lunch or dinner) under margin note 52 of the ESTV Wegleitung zum Lohnausweis; extrapolation across working days is not permitted; applies to domestic and foreign business travel alike. |
| Incidentals | All International | 20 CHF per day | Daily flat rate of at most CHF 20 for small expenses under margin note 52 of the ESTV Wegleitung zum Lohnausweis; applies to domestic and foreign business travel alike; overnight costs must be reimbursed against receipt. |
| Breakfast | All International | 15 CHF per meal | SSK model expense regulation for enterprises: breakfast on departure before 07:30 or after a preceding overnight stay, if not included in the hotel costs; the regulation covers business trips generally and does not distinguish between domestic and foreign destinations. |
| Lunch | All International | 35 CHF per meal | Guideline maximum per lunch for effective reimbursement against receipt under the SSK model expense regulation for enterprises; the regulation does not distinguish between domestic and foreign business trips. The flat-rate alternative for lunch is CHF 30. |
| Dinner | All International | 40 CHF per meal | Guideline maximum per dinner for effective reimbursement against receipt under the SSK model expense regulation for enterprises (payable on overnight stays away or return after 19:30); the regulation does not distinguish between domestic and foreign business trips. The flat-rate alternative for dinner is CHF 35. |
| Incidentals | All International | 50 CHF per event | The SSK supplementary model expense regulation for managerial staff expressly covers small expenses incurred in Switzerland and abroad ('im In- und Ausland') up to CHF 50 per individual expense event through the approved annual lump-sum representation allowance; each expense counts as a separate event and staggered expenses may not be cumulated, even on a single business trip. |
Source URLs:
https://www.estv.admin.ch/dam/de/sd-web/afP1GDFr8gE3/dbst-form-lohna-wegleitung-2026-de.pdf
This source provides official travel rate information from estv.admin.ch.
https://www.ssk-csi.ch/fileadmin/dokumente/Spesen/Spesenreglement_Nonprofit_2026_DE.pdf
This source provides official travel rate information from ssk-csi.ch.