Foreign flat rates 2023
Lump sums for meals abroad
In a letter dated November 23, 2022, IV C 5 - S 2353/19/10010 :004, the Federal Ministry of Finance/BMF announced the lump sums for additional subsistence expenses and overnight expenses for business and business-related business trips abroad as of January 1, 2023. The lump sums also apply to double housekeeping abroad.
The main changes
The per diems for meals and overnight stays in the USA have been increased significantly. The per diems for Boston (from € 265.00 to € 333.00) and New York City (from € 282.00 to € 308.00) have been increased particularly sharply. Meal per diems for an absence of at least 24 hours were increased from € 58.00 to € 66.00 per calendar day for New York City. Within the EU, the per diems for Denmark, France, Greece, Luxembourg and Hungary were adjusted upwards. New per diems were set for northern Macedonia.
Flat rates for overnight stays
The flat rates for overnight stays specified in the BMF letter serve exclusively to reimburse the employer's expenses free of wage tax. They cannot be used to deduct business expenses or income-related expenses. For the business expense or income-related expense deduction, the actual overnight expenses must be substantiated.
Status: January 27, 2023
Image: Imaging L - stock.adobe.com
