7.1ÌýÌýÌýÌý Travel allowances for international business trips
For a definition of what constitutes a business trip, see 3.1. For travel allowances for domestic trips, see 3.3.
Where the employer provides overnight accommodation
If the employer provides overnight accommodation, then the employee can make a claim for breakfast expenses to the tax office directly. These expenses are tax deductible against income when deriving the taxable base (2.1).
The deduction can be claimed for receipted actual expenses. If
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