Travel expenses as a contractor properly drop off at a business trip costs for accommodation, travel and food. The legislature has set certain amounts, which may be claimed as a business expense. This is also the reason of the travel of significance. So, only expenses may be claimed if there has been a business trip. This means that the person concerned has performed his job outside his home and his normal work. In order to save as much money, a knowledge of the discontinuation of travel expenses is essential.
The expenses for meals and overnight accommodation include food and accommodation to travel expenses. It not the actual cost of the meal may be claimed. Instead, there are fixed amounts. It is to note that each day to be settled separately. The absences are added at various Auswartstatigkeiten on a working day. Certain lump sums are valid for the Auswartstatigkeiten.
The stay of 8 to 14 hours, takes 6 euros are entitled to the person concerned. There are 12 euro for a period of 14 to 24 hours. At 24 hours, the lump sum is 24 euro. Actual expenses for accommodation can be deducted as a business expense if evidence about. The reduced sales tax rate of 7% is one for the expenses. The pilot of this value may be claimed. Any expenses for breakfast, lunch and dinner must be shown separately as well as service packages. Here is one only the regular sales tax rate of 19%. It is possible, however, to gather them in a collected items as service charge. These include, for example, cleaning and ironing of clothing, transport of luggage, parking charges, communications costs and transport costs. Travel expenses and fringe benefits the actual subsistence costs must be excluded from the service charge. Otherwise can the travel costs or the service package fully deductible by using amounts as a business expense. However, there is an exception. If the packages for purely private services have been, must these expenses are excluded also. This includes, for example, the minibar or pay TV. The actual value for the individual items can not be determined, the entire service fee as a private issue is one for the IRS. It is therefore not possible to deduct them in full height as a business expense. In addition, a deduction is not possible. Gerold Meyer