If you travel a lot for work, you should not rely on the flat-rate reimbursement of expenses.
Conditions for tax- and social security-free expenses
According to Section 3 No. 50 EStG, expenses are pakistan rcs data exempt from tax and social security contributions . To ensure that the tax office recognizes the expenses as tax-free, you must follow a few conditions . Here is an overview of the most important ones:
Earmarked : Only expenses that you incur in the name and at the expense of your company count as expenses.
Documentation : You must prove your expenses with legally valid, original invoices and receipts. For amounts up to 250 euros, a simple receipt is sufficient. According to the current GoBD guidelines, scanning receipts is expressly permitted.
Work equipment : The expenses must clearly be necessary for the business and must not include any private items. If the evidence is unclear, the tax office assumes that the expenses are in kind.
Correct accounting : Expenses should be accounted for correctly, with each item shown separately on the receipt or invoice.
Lump sum reimbursement of expenses : You must record regular expenses in a comprehensible manner, because the tax office only grants a lump sum if the documentation is provided over a certain period of time.
A woman stands in front of a file and is overwhelmed with the reimbursement of expenses
Expense reimbursement can quickly become overwhelming without a good structure.