Accurately accounting for travel expenses! This guide provides solid and practical assistance in correctly billing travel costs and brings structure to the complex and multifaceted area of travel expense law. It simplifies the process of travel expense accounting as well as input tax calculation. Additionally, the guide offers detailed information on the treatment of payroll, income, and sales tax concerning, among other things, company events, hospitality, company car provisions, dual household management, or meal expenses.

Key content areas:

• Correct travel expense accounting and input tax calculation based on current values
• Numerous practical examples and detailed overviews for domestic and international travel
• Comprehensive tables for travel expense rates (domestic and international) and distance kilometers (domestic and Europe)
• Clear explanations of the formal requirements for record-keeping

What's new:

• Current travel expense rates for 2024 for domestic and international travel
• New BMF letter regarding flat rates for 2024 for additional meal expenses and accommodation costs for business-related international trips
• New BFH decision on the assignment of an employee to a primary workplace or activity area
• New BFH decision on dual household management.