Verpflegungsmehraufwand 2014 Ausland Tabelle Pdf Files
I tried SetFile Date 2.0 on a PDF file and while it changes. The only way to change the creation date of your PDF file to a date other than the current date is to set your. Verpflegungsmehraufwand 2014 Ausland Tabelle Pdf Download Verpflegungsmehraufwand 2014 Ausland Tabelle Pdf Printer.
Introduction You want to implement travel expense reporting for Germany in Dynamics AX out-of-the-box? You are about to deploy an exotic module (“Travel and expense”) on an undoubtedly exotic AX implementation project in an exotic country. Luckily enough, the requirements of the federal income law with its painstaking per diem regulations may be implemented in Dynamics AX 2012 R3 without significant customizations, let’s say, to 95%. Let me start with a short introduction to the state of the law in 2015.
If an employee of a German company – let’s call him Otto - got reimbursed for hotel or meals above a certain level, the value of goods or services received would be a subject to his income tax. Instead, Otto is given a by the company a fixed statutory per diem amount per day. For domestic trips inside Germany he gets 24 Euro per day, yet this rate is only applied to the 2nd day on multi-day business trips.
Reisekosten Ausland
For the first and the last day Otto only becomes the half of the daily ration ½ = €12. No per diems are paid for a one-day business trip if it lasts less than 8 hours. This restriction does not apply to the first and the last day on a longer trip: he can start from home (or office) at 23:00 and come back in 26 hours on the 2nd calendar day – this still classifies as a 3 day business travel with €12 + €24 + €12 = €48 of allowance in total. There is an additional “midnight rule” but we are going to neglect that. The only thing important on a several day trip is the night stop in-between.
Verpflegungsmehraufwand China
In general, per diem in Germany is an allowance for catering. Hotel bills are reimbursed in full (with some limitations, see below), an invoice provided. Every free meal sponsored by the employer or customer, Otto has to report and reduce the daily allowance in accordance with the “20-40-40” rule:. “Free” breakfast at the hotel = 20% reduction = -€4.80. Free lunch at work = 40% reduction = -€9.60.
Dinner sponsored by the boss = 40% reduction = -€9.60 The statutory per diem rates vary by country. The recent novelty in 2015 are rates specific to a city. Indeed, New York, London and Geneva are known to be notoriously expensive travel destinations, and the German state now accounts for that.
The rates are usually yearly updated by the federal government and expressed in euro: Here is an example for Switzerland, note the different ratio between the full and reduced daily allowance: Full 24h day “First/last day” or 62.00. 66.13% = 41.0006 = 41.00 32/48 = 0,66666 = 62.00. 66.66% = 31.9968 = 32.00 The respective setup of per diems and tiers per location is shown on the following screenshot: Note that the rates are updated by the BMF every year and have to be regularly re-imported with validity dates. This is also true for the calculated percentage for first/last day. The meals reduction in AX now takes the rates for the location “Switzerland-Geneva” into account: The foreign VAT on the hotel bill is not recoverable, the selection of the right country code ensures no VAT is going to be deducted.
Verpflegungspauschale 2016 Ausland
The amount paid in Swiss francs is converted to euro at the intrinsic System exchange rate type the AX (see System administration / Setup / System parameters) on the given day. Again, breakfasts have to be subtracted from the total bill amount: Newly in 2015, a special challenge is posed by roundtrips across foreign cities with different rates as explained here on a case of the USA: The legs have to be entered in AX in separate expense report lines, because the only place to specify the location driving the rate is the line, there are no per diem sub-lines in AX. This makes erroneously the first day of the leg an “arrival” and the last – a “departure” day. This is not entirely correct, because the days “in the middle” are eligible to the full 24h-rate of the destination reached by 24:00 o’clock on the respective date. Indeed, “2/3 Los Angeles rate” + “2/3 Miami rate” is not the same as “1 Miami rate”.
This may be helped by dummy locations without any reduction for the first and last day.