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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /3. Payroll and particular aspects of employee remuneration / 3.1 Business expenses

3.1 Business expenses

Germany

3.1�� Business expenses

An employee may be reimbursed for receipted expenses that they have actually incurred while on a business trip. This will not be subject to tax or social

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2.1.5 Zero taxation for under 26 year olds

5.2 Employee registration

1.3.1 Monthly filings

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

4.5 Employer provided accommodation

6.1.1 EU social security agreement

8.2 Failure to pay social security

5.3.1 Short term business visitors

2.2 Social security contributions

6.2 Double tax relief

2.3.1 Labour market contributions (am-bidrag)

7.3 Relocation costs

3.7.3 Sale of shares

3.7.7 Occasional leave

7.1 Per diems

1.1 Introduction: overview of the domestic payroll system

2.3.5 Wage garnishment

3.2.1 Travel meals and per diems

3.2 French national minimum wage (SMIC)