Tax changes 2014
Change of tax rules regarding travel expenses
As of 1 January 2014 the tax rules regarding travel expenses will change essentially. The German Ministry of Finance published a letter of application dated 30th September 2013, in which the changes have been explained in detail.
Download letter: Changes travel expenses
New lump sum on additional meal allowance
As of 2014 the following lump sums will become effective:
- minimum absence of more than 8 hours : 12 €
- a full day absence : 24 €
For business trips lasting several days the tax payer receives for the arrival and departure day a lump sum with the amount of 12 € regardless the minimum absence at these days.
Increase of the basic free-tax amount
The basic free-tax amount increases in 2013 about 126 € to an amount of 8.130 € and as of 2014 about 224 € to an amount of 8.354 €.