7.1ÌýÌýÌýÌý Business travel for resident employees
For business trips, employers compensate employees for the expenses incurred through:
- Ìý
•ÌýÌýÌýÌý travel expenses allowances, or
- Ìý
•ÌýÌýÌýÌý expense payments
Non-residents do not have any allowable deductions or credits, except for certain expenses for those individuals who are tax residents in another EU country. Also see 7.2.
For tax resident employees, travel expense allowances are not considered salary benefits, given that they are aimed to compensate employees for the main expenses, such as meals and accommodation.
The amounts of these allowances
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Web page updated on 17 Mar 2025 14:53