Applying reductions to Verpflegungsmehraufwand amounts on arrival/departure days
score:5
Accepted answer
The relevant law is Einkommensteuergesetz (EStG) § 9 Werbungskosten:
die [...] ermittelten Verpflegungspauschalen [sind] zu kürzen:
- für Frühstück um 20 Prozent,
- für Mittag- und Abendessen um jeweils 40 Prozent,
der [...] Verpflegungspauschale für einen vollen Kalendertag; die Kürzung darf die ermittelte Verpflegungspauschale nicht übersteigen.
Own translation:
[If free meals are included], the daily allowances have to be reduced by 20% for breakfast and 40% for lunch/dinner of the allowance for a full calendar day, reduction must not be larger than the allowance.
The allowance for a full day is currently 28€, so deductions are 11.20€ and 5.60€ respectively and calculation 2 is correct. If, for example, breakfast and lunch are included on the day of departure, the allowance for this day will be 0€. The daily allowance will be different for days spent outside of Germany.
More post
- 📝 Non-EEA spouse wanting to travel to UK with EEA citizen
- 📝 Europe: Do 90 days of Schengen apply automatically after expiration of Student visa?
- 📝 2 Rejections on EEA Family Permit to UK, Now I want to apply for Family Visit
- 📝 New Orleans ... With kids?
- 📝 Do US Taxi cabs come inside the cemetery like this?
- 📝 road trip with my dog
- 📝 Do I need a return flight to qualify for entry under eTA to Canada?
- 📝 my Short term visa 11 months has been refused
- 📝 How to retrieve a US DS-160 confirmation page?
- 📝 Should I select 'I live with family' in UK visit visa application since I live with my sister?
- 📝 Esta visa- can I obtain 1 if B1/B2 not expired?
- 📝 Is 1 hour sufficient to transfer terminals at Changi airport?
- 📝 Where do I find really fast internet access in Auckland, New Zealand?
- 📝 Disneyland Anaheim make me confused
- 📝 How will Ireland and Irish passports be affected by Brexit
- 📝 Change of boarding point on Indian Railways train
- 📝 2-hour connection in Sydney from United international flight to Virgin Australia domestic flight
- 📝 Booking from different initiating station to get cornfirm tickets
- 📝 Flight information on past flights
- 📝 Why does Brussels airport not inform passengers about gates details? (until the last moment)
- 📝 Travel between Heathrow terminals
- 📝 Should my non-American girlfriend mention her American boyfriend when applying for a visa?
- 📝 Refusal of UK visitor's visa
- 📝 In the Vienna-Bucharest train, info about border crossings, paying for snacks and sleeping car amenities
- 📝 Can I use Nexus lanes to enter Canada with expired Nexus Card?
- 📝 Does anybody know of a train diary app to log the train rides?
- 📝 I am a US citizen with a US job that is sending me to work in Germany for 60 days - what visa do I need?
- 📝 Any recommendation for two adults for one day tour from Las Vegas to Zion and Bryce canyon national park
- 📝 Florence: ZTL clarification
- 📝 When to arrive for a NBA game?
Source: stackoverflow.com
Search Posts
Related post
- 📝 Applying reductions to Verpflegungsmehraufwand amounts on arrival/departure days
- 📝 Arrival 11h55 Rotterdam Airport / Departure 13h40 Schiphol Airport with EasyJet
- 📝 United club: same day arrival and no departure - can I still use
- 📝 Is 1 hr between arrival in Frankfurt and flight departure with Etihad Airways enough?
- 📝 Applying for Schengen Visa. My UAE residence visa will expire before 3 months from the day of departure from the Schengen area
- 📝 Are visa-free nationals likely to receive the full 180 days stay in Mexico on arrival at the airport in Mexico City, or is it not straightforward?
- 📝 Do they count the time of flight arrival as the start of your E-tourist Visa? (I miss 60 days by 20 minutes)
- 📝 Is 2.5 hours enough time between domestic arrival and international departure at Stansted?
- 📝 When searching for flights, how do I select arrival date, instead of departure date?
- 📝 Arrival and departure at Dubai international airport T3
- 📝 Amount required for full sponsoring for a member applying UK visitors visa for 20 days from India
- 📝 How can a layperson acquire evidence of a past flight's gate departure and arrival times without the airline?
- 📝 Can airport gates be double-booked? Arrival and departure gates are listed as the same
- 📝 Domestic arrival for international departure
- 📝 ESTA expiring 3 days after arrival - leave to Mexico and come back
- 📝 Question about DS-160 arrival and departure flight
- 📝 Exact dates on visa when date of departure is before date of arrival which is before date of invitation
- 📝 International arrival and departure at SFO
- 📝 Do UK authorities have access to data about the arrival and departure of people within the Schengen area?
- 📝 I need to get Arrival and departure date record of Italy, do they provide to travelers?
- 📝 JFK International Arrival to Domestic Departure
- 📝 Where is the extra hour? Eurostar London to Paris is 2hr 30m but departure is 3hrs 30m before arrival
- 📝 Arrival and departure date records of people entering and departing France
- 📝 To get Schengen visa can my arrival and departure countries be different?
- 📝 Looking for departure and arrival time of a flight from 2013
- 📝 Visa applying country different from the departure country
- 📝 Thai Visa on Arrival for a visit longer than 30 days
- 📝 Entering China between connecting international arrival and domestic departure
- 📝 India visa expiring 2 days after arrival
- 📝 Can I get a new 90 days Visa on Arrival for Vietnam before my current one expires