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Travelling expenses and daily allowances

An allowance is a reasonable sum of money paid to cover additional food and other living expenses that an employee incurs on a business trip. The allowance does not cover the actual cost of travel or accommodation.

The travel expenses of state officials and employees are additional costs incurred on an official journey. The employer pays, for example, the costs of the trip, an expenses allowance and accommodation. Decisions by the tax administration on tax-free expenses normally reflect the content of state rules and regulations on travel.

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