Business tourism

A business trip is when someone from occupational reasons temporarily working outside of its regular place of work and outside his apartment.

Reasons for Missions

Missions, for example,

• Trips to customers or suppliers and service meetings
• Participation in professional conferences, congresses, seminars or professional development
• Visits to trade fairs and exhibitions in the interest of the company
• Field trips and school trips with teachers
• Field work and other research trips with scientists
• Other external services (eg in the building industry, the preparation of expert reports, with observation and measurement campaigns, etc.)
• Temporary secondment to other agencies at Official ( inn ) s or other companies for employees.

Traveling expenses

Refund

The reimbursement of travel expenses of employees is usually governed by collective or collective agreement or a works agreement. The employee will be replaced travel expenses, accommodation expenses and meal allowances ( " charges" ) as well as other expenses. In the public sector, and many other employers ( vulgo " diets" ) are defined for the additional costs at the destination fixed daily rates, which are based on the average expenditure in the country and partly after the service position. Counter- evidence and a reasoned exceeded these rates is usually paid.

The trip costs themselves are A., charged with second-class rail travel or per kilometer; for air travel regulations, however, are very different. The settlement can be agreed on the basis of the tax rules.

Are the estimated costs relatively high, the employee may request an advance payment to cover travel costs.

For civil servants, judges, soldiers and workers in the public service ( in Germany ) the travel costs are regulated by the Federal Travel Expenses Act and the travel expenses laws of individual states.

The reimbursement of travel costs of freelancers for a statutory fee schedule in Germany is treated under Travel expenses ( disbursements).

Tax Treatment

Only a certain period of time for tax at a longer-term activity Away recognized as a business trip usually. After this period ( in Germany three months in Austrian tax law sometimes shorter ) the place of foreign activity is regarded as a new regular place of work, and the time limit begins again.

Germany

Earlier demarcation

With the new version of the payroll tax directive 2008 Void in Germany the distinction between mission, location employment and driving activity. The different terms are summarized and unified professionally motivated Away activity under the name.

" Mixed " initiative

The Great Senate of the Federal has almost completely abolished by decision of 21 September 2009, the so-called splitting prohibition in the tax deduction for business trips, if they have been caused mixed. Thus, it was possible to divide expenses for the return journey separately. Affected are both self-employed and employees. The " division ban" was previously derived from § 12 clause 1 sentence 2 Income Tax Act, cf operating expenses with examples.

The distribution of expenses, it must be possible to disconnect each time shares the mission of the private life and the professional or occupational cause loud BFH decision. Furthermore, the operational reasons for the mission for other reasons may not be subordinated. It must also be possible to provide objective criteria for the allocation of mission. Please adhere to private and corporate motives not be too closely intertwined. In addition to time shares but other allocation criteria are conceivable.

" This may impact on the assessment of other mixed vera lasster expenses ," adds the press release of BFH. Previously, a division of the expenses in the use of cars, computers and phones was already possible. The division ban during missions dating back to the time of Reichsfinanzhofs. The almost complete abolition of the ban therefore represents a change in legal

The BFH decision September 21, 2009 was related to a visitor and guest speakers a four-day computer fair in Las Vegas, who spent three more days in the city. The BFH allowed for four-sevenths of the airfare to withdraw.

By two judgments of 21 April 2010 on the BFH group travel reiterated his new jurisdiction. In addition to subject-specific training seminars and lectures in the event of a Language for English teachers to Ireland were a day trip, a city tour and evening cultural events on the program, in the case of sports medicine training at Lake Garda each day were between conveys knowledge in various sports themselves. In the first case, the vorinstanzliche Tax Court has been advised of the principle to make an appropriate allocation of travel expenses, in the other the decision of the Tax Court was confirmed to recognize half of the travel expenses as business expenses.

Operators' duties

The entrepreneur is obliged to employees who make business trips, in this regard must be provided. This duty arises from the ArbSchG (§ 3) and the autonomous regulation BGV A1 ( trade association regulation for health and safety at work). The training must include safety rules, which of the ride and after the ride are by the employees before the journey, during observed (see travel safety). For special risks, such as the transport of charges in the car or in the vans (spare parts, materials, etc.) of the employees in these special issues is to teach addition. The fulfillment of the obligation can be made by instruction " security of mission ", " securing cargo in passenger cars and vans ." The training must be documented in writing and must be no longer per employee within the previous twelve months. In addition, all service vehicles must be subjected to a test in accordance with UVV BGV D29 annually. The test certificates must be submitted in writing. This can be done in the workshops as part of customer service, provided that the written proof. About a risk assessment is to determine also whether the G25 examination ( to assess the vision of travel, control and monitoring personnel ) for employees is necessary.