Due to the restrictions imposed by COVID-19, the foreign per diem rates for meals and incidentals (M&IE) established for 2021 will continue to apply for 2022, and per diem rates for lodging abroad will not be changed under the Federal Travel Expenses Act as of 1 January 2022 either. The amounts published in the letter of the Federal Ministry of Finance dated 3 December 2020 on the “Tax treatment of travel expenses and travel expense reimbursements for business and work-related trips abroad” will thus continue to apply unchanged in the calendar year 2022, as communicated by the Federal Ministry of Finance on 27 September 2021.

Photo: Adobe Stock, andranik123

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