7.1ÌýÌýÌýÌý Travel and relocation expenses
There is no specific exemption available in the domestic law. The domestic rules that apply to all employees for board, lodging and meals are outlined in 4.1 to 4.6. They are taxable benefits if paid or reimbursed by the employer for full or part personal use.
Reimbursement of personal expenses of an employee by the employer is taxable in the hands of the employee. Therefore, the following expenses are a taxable benefit if employer paid or reimbursed:
- Ìý
•
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:13