Wage Tax November 2013
|
|
- Daisy Osborne
- 8 years ago
- Views:
Transcription
1 New German tax regulations to apply to expenses incurred in connection with work-related travel as of primary place of work According to the Law on the Modification and Simplification of Company Taxation and Travel Expenses 2014 significant changes have been made to the tax rules on workrelated travel expenses. The replacement of the concept of an employee's regular place of work ("regelmäßige Arbeitsstätte") by the concept of a primary place of work ("erste Tätigkeitsstätte") is the corner-stone of the amended regulations. I. "Primary place of work" The primary place of work can mean any fixed operative establishment ("ortsfeste betriebliche Einrichtung") of the employer, an affiliated company or a third party appointed by the employer, to whose establishment the employee has been permanently allocated. A permanent allocation should be particularly given in case the employee should be employed at the same working place - unlimited, - for the duration of the (limited or unlimited) working relationship or - if the employee should work at a certain location for more than 48 months. For the evaluation whether a permanent allocation is given an "Ex-ante" decision (focusing on the future) is required. The decisive criterion for determining the allocation of the employee s fixed operative establishment by the employer, is the location specified by the employer (in accordance with his right of direction over the employee) in the employee's work contract or another document. If a location is specified in the work contract or another document, there is no need to look at how much time the employee actually spends working there, in order to determine that employee's primary place of work. Where an employer does not permanently allocate an employee to a fixed operative establishment, that employer is required to anticipate how much time the employee will spend at a particular fixed operative establishment. The specified establishment will be deemed to be the primary place of work, as long as the employee performs his daily work there, or works there for a minimum of at least two full working days per week or for at least 1/3 of the working hours individually agreed upon. Seite 1 von 6
2 The previous rules looked at where the employee's central point of work interest was, which was generally where the employee performed the main part of his work. This aspect should no longer be of any relevance. II. Travel Expenses The rules currently applicable to travel expenses incurred in connection with business trips will continue to apply. The employer can reimburse any costs for job-related trips that are not trips between home and the "primary place of work" tax-free. Costs incurred by the use of public transportation can be refunded up to the actual amount paid. The taxable base for trips made by the employee using a private car is a "per kilometer allowance" based on the total costs of car usage. Alternatively, travel costs can still be reimbursed using a flat kilometer rate. The applicable rates are indicated in the respective "Bundesreisekostengesetz" (Federal Travel Expense Act) and depend on the type of vehicle used. Currently, an amount of 0,30 applies per kilometer driven by car, and 0,20 per kilometer driven using any other type of motor-based vehicle. Additional allowances for the job-related carriage of further passengers are not listed in the "Bundesreisekostengesetz" and cannot be refunded tax free (as per our current state of knowledge). The current transportation regulations state that employees who do not have a "primary place of work" are entitled to reimbursement for all travel expenses, according to business trip regulations. This will continue to apply from 2014 onwards. Previously, collection points (bus depots, habours, meeting points for employee group transportation) and so-called wide-range areas of work ("weiträumiges Tätigkeitsgebiet") were not seen as an establishment of the employer, so the employee was able to claim business expenses for the trip from home to such locations. The new rules have reversed this treatment, in that the trips from home to such locations are no longer deemed to be a business trip, but rather a trip from home to a work place. As such, any employeereimbursements for travel expenses have to be taxed by the employer. III. Standard Allowances With regard to standard allowances the currently applicable three-step scale will be replaced by a two-step scale. From 2014 onwards per diem allowances in connection with domestic business trips within Germany can be claimed tax-free up to 12 (any excess reimbursements can be deducted as income-related expenses), if the absence from home and from the primary place of work lasts for at least 8 hours per calendar day. If the absence lasts for more than 24 hours per calendar day an standard allowance of 24 will continue to apply. The allowance of 12 can also be claimed for each day of arrival and departure, regardless of the exact duration of the business trip on those days. Seite 2 von 6
3 One-Day Business Trip: Absence from home and from "primary place of work" on calendar day 8 to 24 hours: 12 Business Trip for several workdays including an overnight stay: - Day of arrival/departure on calendar day - regardless of the duration 12 - for > 24 hours 24 Example 1: The employee starts his three-day business trip on day one from his "primary place of work" and spends two nights on business at a different location. On day three he returns home. The standard allowances he can claim as of 2014 are as follows: First Day/Arrival: 12 (regardless of the duration) Second Day: 24 Third Day/Departure: 12 (regardless of the duration) Total: 48 From 2014 the standard per diem allowances will be reduced by the value of meals granted to the employee by his employer (or: by a third party at the request of his employer) during a business trip. A meal is granted to the employee by the employer if the following prerequisites are met: - according to employment regulations or laws the meals during business travels have to be reimbursed by the employer (i.e. respective regulation in the company s travel expense guideline) and - the invoice is issued to the employer or - the invoice is a so-called small-value-invoice of not more then EUR 150 which does not contain the address of the recipient and the respective original of the invoice has been handed over to the employer In case of meals granted to the employee by the employer, the standard per diem allowances are reduced by 20 % to account for breakfast, and by 40 % to account for lunch and dinner, which can be claimed for an absence of 24 hours per calendar day. For example, an employee enjoying a hotel breakfast in Germany during a business trip is entitled to the standard allowances of 12 for the arrival day, 24 less the benefit of breakfast at 4,80 the next day, and less a further 9,60 for lunch/dinner (each). Seite 3 von 6
4 Example 2: The employee is on a three-day business trip. The employer has booked a hotel with two overnight stays for the employee, including breakfast, lunch for both days and dinner for the second day. All meals have a value of < 60. The employer would like to refund the standard allowances. The employer can refund the following reduced standard allowances: Allowance Reduction Tax-free portion First Day/Arrival Day: Second Day: ,00 Third Day/Departure: ,00 Total tax-free: 12 If the employee has to pay anything for the provided meals this payment will minimize the reduction imposed. If the employee is only able to claim a reduced standard per diem allowance, the value of the meal does not have to be taxed as a benefit in kind as far as the meal could be regarded as usual. The cost-estimate for usual meals consumed during a business trip has been increased to 60 (incl. VAT) instead of the currently applicable 40 per meal. If the employee receives a meal that is deemed to be usual and if he is not entitled to claim reduced standard per diem allowances (e. g. his absence for the business trip does not exceed 8 hours within one day) the official amounts for benefits in kind ( amtlicher Sachbezugswert ) will be taxed as salary (values for 2014: 1,63 for breakfast and 3,00 for lunch/dinner). In this respect a flat tax rate of 25 % can be applied. If the meal exceeds 60, it has to be taxed at its real value. The employee can claim full standard allowance as income-related expenses in his income tax return. The employer can also tax refund the standard allowance to the employee (without reduction). Example 3: The employee is on a two-day business trip, including an overnight stay. The employer refunds the full costs upon submission of original receipts. The employee submits the following documents: - dinner on the day of arrival: 35, - breakfast at the hotel: 18 and - costs for a midday meal on day of departure: 125 (with participation of a business partner) 1 4,80 for breakfast, 9,60 (each) for lunch and dinner 2 4,80 for breakfast, 9,60 for lunch (= 14,40 ), max. the standard allowance 12 Seite 4 von 6
5 Dinner and breakfast generally have to be valued using the official benefit in kind values ("amtlicher Sachbezugswert") as the meal not exceeds 60 (each). However, because the employee is entitled to claim a tax-free (reduced) standard allowance, these do not have to be taxed. If an employee participates in a meal organized for business partners 3 ("Geschäftsfreundebewirtung"), this will still not lead to a taxable benefit for the employee, however, in respect to the income-related expenses of the employee the standard allowance has to be reduced. The total tax-free reimbursement to the employee amounts to EUR 178. Additionally, the employer can pay to the employee the following reduced allowances or alternatively the employee can deduct the following income-related expenses in his individual tax return: Allowance Reduction Income-related expenses Day of arrival: 12 9,60 2,40 Day of departure: ,00 Income-related expenses: 2,40 3 month-limit: To date, standard allowances can only be claimed tax-free for the first 3 months of a business trip. The 3 month-limit will be retained in However, the 3 month-limit has been simplified as far as interruptions for work-related reasons are no longer required in order to restart the time limit. From 2014 onwards each interruption (e. g. holiday, sickness), regardless of the reason for the interruption, will be relevant, assuming that the interruption lasts for longer than 4 weeks. 3 The "60 -range" will not be applicable in terms of meals organized for business partners ("Geschäftsfreundebewirtung") 4 4,80 for breakfast, 9,60 for lunch (= 14,40 ), max. the standard allowance 12 Seite 5 von 6
6 Publisher WTS Steuerberatungsgesellschaft mbh Contact Susanne Weber, Munich, Peggy Jones, Munich, Munich Thomas-Wimmer-Ring Munich T: +49(0) F: +49 (0) Düsseldorf Peter-Müller-Straße Düsseldorf T: +49 (0) F: +49 (0) Erlangen Allee am Rötelheimpark Erlangen T: +49 (0) F: +49 (0) Frankfurt/Main Taunusanlage Frankfurt/Main T: +49 (0) F: +49 (0) Hamburg Neuer Wall Hamburg T: +49 (0) F: +49 (0) Cologne Lothringer Straße Cologne T: +49 (0) F: +49 (0) The above information is intended to provide general guidance with respect to the subject matter. This general guidance should not be relied on as a basis for undertaking any transaction or business decision, but rather the advice of a qualified tax consultant should be obtained based on a taxpayer s individual circumstances. Although our articles are carefully reviewed, we accept no responsibility in the event of any inaccuracy or omission. For further information please refer to the authors. Seite 6 von 6
The Special Non-resident Tax Regime for Expatriate Employees in Belgium
H UMAN C APITAL t The Special Non-resident Tax Regime for Expatriate Employees in Belgium Contents 1. Qualifying Conditions 2. The special tax regime a. Generalities b. Non-taxable allowances c. Calculation
More informationGIZ s requirements for invoicing under the General Terms and Conditions of Contract 2012
GIZ s requirements for invoicing under the General Terms and Conditions of Contract 2012 This document provides invoicing-specific information that always applies, unless otherwise agreed in your contract.
More informationMemo Online Travel Reimbursement Request (OTRR)
Memo Online Travel Reimbursement Request (OTRR) Dear COST Action participants, In order to optimise the travel reimbursement process and to avoid a duplication of work on the e-cost system, the COST Association
More informationEligibility Rules & Declaration of Expenses
Eligibility Rules & Declaration of Expenses Call 2 Table of contents 1 Basic eligibility rules... 2 2 Budget lines... 2 2.1 Personnel costs (incl. general costs / overheads)... 3 2.1.1 Conditions... 3
More informationREIMBURSEMENT POLICY
UNION OF CANADIAN CORRECTIONAL OFFICERS SYNDICAT DES AGENTS CORRECTIONNELS DU CANADA CSN REIMBURSEMENT POLICY October 2014 Version TABLE OF CONTENTS INTRODUCTION... 1 GUIDELINES... 1 RATES... 2 BREAKFAST...
More informationTaxation in the Canton of Zurich The approval procedure for expense payment rules
Kantonales Steueramt Head Corporate Tax Taxation in the Canton of Zurich The approval procedure for expense payment rules Contact: regarding expense payment rules Cantonal Tax Office Zurich Division North
More informationFIAS Guidelines for Business Travel. per 01.01.2015
FIAS Guidelines for Business Travel per 01.01.2015 Page 1 of 11 FIAS Travel Guidelines: 20.02.2015 Table of Contents 1. General Guidelines... 4 1.1 Intended Purpose and Area of Application... 4 1.2 Definition
More information3. There are four methods of reimbursing official travelling expenditure. These are: -
Office of the Police and Crime Commissioner Travel Allowances and Expenses Policy Introduction 1. The Office of the Police and Crime Commissioner (OPCC) is committed to the principles of equality and diversity.
More information4. Meetings Financial Support
4. Meetings Financial Support The MC must determine from amongst eligible participants those who are entitled to be reimbursed. The Action Chair (or Vice Chair if the Action Chair is affiliated to the
More informationContents. General Information.Page 2. Check Requests.Page 3. Purchase Requisitions.Page 4. Travel Authorizations.page 6. Travel Advance.
Contents General Information.Page 2 Check Requests.Page 3 Purchase Requisitions.Page 4 Travel Authorizations.page 6 Travel Advance.page 7 Transportation-Air page 9 Transportation-Ground page 10 Lodging.page
More informationUniversity Students Council of the University of Western Ontario TRAVEL POLICY
EFFECTIVE: November 1, 2011 SUPERSEDES: AUTHORITY: Council RATIFIED BY: Council October 26, 2011 Executive Council November 1, 2011 PAGE 1 of 7 1.00 APPLICATION 1.01 This policy applies to all USC travel
More informationNETWORK RAIL PUBLIC MEMBERSHIP EXPENSES REIMBURSEMENT POLICY
NETWORK RAIL PUBLIC MEMBERSHIP EXPENSES REIMBURSEMENT POLICY Introduction Network Rail will reimburse its Public Members for the reasonable costs directly and actually incurred by a Public Member in attending
More informationExpenditure should only be incurred within the constraints of the appropriate budget.
Quality Assurance Agency for Higher Education Travel and subsistence rules for staff QAA s rules for travel and subsistence arrangements have been designed with the intention of providing staff that are
More informationQuantic UK s guide to Limited Company tax deductible expenses
Quantic UK s guide to Limited Company tax deductible expenses QUK.06/14-1000/1 Yarmouth House Trident Business Park Daten Avenue Warrington WA3 6BX quanticuk.co.uk info@quanticuk.co.uk T: 033 3323 1199
More informationIncome in the Netherlands is categorised into boxes. The above table relates to Box 1 income.
Worldwide personal tax guide 2013 2014 The Netherlands Local information Tax Authority Website Tax Year Tax Return due date Is joint filing possible Are tax return extensions possible Belastingdienst www.belastingdienst.nl
More informationState of New York Office of the State Comptroller Travel Manual. Prepared by: Division of Contracts and Expenditures Bureau of State Expenditures
State of New York Office of the State Comptroller Travel Manual Prepared by: Division of Contracts and Expenditures Bureau of State Expenditures Revised: 09/01/2008 TABLE OF CONTENTS TRAVEL POLICY STATEMENT...
More informationPolicies and Procedures
Title and number 9400 Reimbursement of College Business Expenses Travel Policies and Procedures Replaces R9090.1 Effective 2015 09 01 Next review : 2020 06 01 Executive Responsibility Vice President College
More informationPart 5. Employment Expenses
0 Part 5 Employment Expenses The Tax Shelter Training 1 PART V EMPLOYMENT EXPENSES Refer to Guide T4044 - Employment Expenses. A taxpayer may be able to deduct certain expenses paid to earn employment
More informationDanbro Expenses Policy
Umbrella Services Danbro Expenses Policy A summary of expenses you can claim while working through Danbro. Applicable to all employees who joined Danbro on or after 7th July 2014. Accounting Solutions
More informationThe Highland Council. Travel and Subsistence Allowances. Code of Conduct. For. APT and C Staff
The Highland Council Travel and Subsistence Allowances Code of Conduct For APT and C Staff 2005-07-13 travel and subsistence allowances - code of conduct Printed: 23 January 2012 Amended: 13 May 1997 This
More information2015 Tax Brochure Company Cars
2015 Tax Brochure Company Cars Foreword This brochure describes the latest situation regarding tax on company cars. By company cars we mean passenger cars, dual-purpose vehicles and minibuses. A light
More informationRegulations on reimbursement and expense claims
Regulations on reimbursement and expense claims Owner: HRM department (P&O) Adopted by the Executive Board on 26 February 2014 2014 Amsterdam University of Applied Sciences, Hogeschool van Amsterdam (AUAS/HvA)
More informationTHE COOPER UNION POLICIES AND PROCEDURES TRAVEL/ BUSINESS EXPENSES
THE COOPER UNION POLICIES AND PROCEDURES TRAVEL/ BUSINESS EXPENSES I. Statement of Policy This policy sets general guidelines for acceptable types and levels of reimbursable or chargeable expenses and
More informationReimbursement of Actual Expenses Policy. University-wide. Staff Only Students Only Staff and Students. Vice-Chancellor. Chief Operating Officer
Name of Policy Description of Policy Reimbursement of Actual Expenses Policy This policy relates to the reimbursement to staff of expenses associated with carrying out University business. University-wide
More informationTravel & Subsistence Policy & Procedures
Travel & Subsistence Policy & Procedures July 2015 Agreed: EIS Management Unison Author: Jennifer McLaren, Assistant Principal Curriculum Support & Finance Impact Assessment Date: 1 October 2012 Date:
More informationVAT PROFILE, LATVIA. SORAINEN 2012 All rights reserved
ZAB SORAINEN Kr. Valdemāra iela 21, LV-1010 Riga, Latvia phone +371 67 365 000 fax +371 67 365 001 latvia@sorainen.com VAT reg no LV90002573483 Estonia Pärnu mnt 15, 10141 Tallinn phone +372 6 400 900,
More informationLIVINGSTON COUNTY COUNTY BUSINESS EXPENSE REIMBURSEMENT POLICY
LIVINGSTON COUNTY COUNTY REIMBURSEMENT POLICY RESOLUTION # 2015-04-100 LIVINGSTON COUNTY, MICHIGAN APPROVED: 4/27/15 RESOLUTION # 2011-12-344 LIVINGSTON COUNTY, MICHIGAN APPROVED: 12/19/11 PURPOSE The
More informationTRAVEL BOOKINGS, ACCOMMODATION, ALLOWANCES AND EXPENSES
Controlled Document Refer to NMIT website or intranet for latest version TRAVEL BOOKINGS, ACCOMMODATION, ALLOWANCES AND EXPENSES Section Human Resources Approval Date 18.10.2014 Approved by Directorate
More informationSTATE JOINT TRAVEL REGULATIONS JUDICIAL BRANCH TRAVEL POLICY
STATE JOINT TRAVEL REGULATIONS JUDICIAL BRANCH TRAVEL POLICY I. Scope This policy applies to all travel for official business undertaken by judges, officials and employees of the Judicial Branch of State
More information1. Introduction. 2. Exclusions. 3. Travel Desk. 1 September 2010 (updated April 2015)
1 September 2010 (updated April 2015) 1. Introduction This revised policy supersedes and replaces all existing local arrangements and ensures that the Council complies with HMRC guidance and provides one
More informationOUT-OF DISTRICT EMPLOYEE TRAVEL DEE
Employees shall be reimbursed for reasonable travel expenditures according to the policies and procedures outlined in this document. Prior approval for all out-of-district travel shall be obtained before
More informationUMBC TRAVEL POLICY AND PROCEDURES
UMBC TRAVEL POLICY AND PROCEDURES UMBC #VIII-11.00.01 Directory Pre-Approvals Expense Reimbursements Ticketing Hotel Reservations Meals Travel by Car Travel by Private Airplane Travel Advances Recruiting,
More informationGeneral instructions regarding applications to the Graduate Center for funding for conference visits and research stays
Instructions: applications for funding from the GC Kiel University Graduate Center, Dr. Sabine Milde Date 14.3.2013 General instructions regarding applications to the Graduate Center for funding for conference
More informationEmployee Travel Expense Policies & Procedures
Employee Travel Expense Policies & Procedures Any questions regarding business expense policy and procedure, please contact: Tiffanie Bieganek, Payroll, TRF Campus (218)683-8632 tiffanie.bieganek@northlandcollege.edu
More informationSUSTAINABLE DEVELOPMENT TECHNOLOGY CANADA Travel & Accommodation Expense Guidelines and Policy
SUSTAINABLE DEVELOPMENT TECHNOLOGY CANADA Travel & Accommodation Expense Guidelines and Policy Purpose The purpose of this policy is to establish equitable standards and provide fair and consistent treatment
More informationUniversity of Missouri. Travel & Expense System FAQ
University of Missouri Travel & Expense System FAQ 5/6/2013 Travel & Expense (T&E) System FAQ Table of Contents GENERAL QUESTIONS... 1 Roles and Responsibilities... 1 TRAVEL POLICY QUESTIONS... 2 Per Diem...
More informationEffective. 10/01/2000 Rev. 01/01/2001. The establishment of guidelines for travel and expense reimbursement.
DELAWARE COUNTY Subject Employee Travel and Expense Reimbursement Effective 10/01/2000 Rev. 01/01/2001 Supersedes 01/01/1996 Rev. 03/30/1998 This Sheet 1 Total 5 1.0 Purpose The establishment of guidelines
More informationTravel and subsistence policy
Travel and subsistence policy Contents 1 Introduction... 3 2 Policy and principles... 3 3 Roles and responsibilities... 3 4 Dispensations... 4 5 Errors... 4 6 Travel costs... 4 7 Travel by road... 5 8
More informationBISHOP S UNIVERSITY EXPENSE REIMBURSEMENT POLICY. Effective Date: January 1, 2011 Prepared by: Business Office
BISHOP S UNIVERSITY EXPENSE REIMBURSEMENT POLICY Effective Date: January 1, 2011 Prepared by: Business Office Policy Number: VPFA-02-2011 Approved by: Bishop s Executive Group November 2010 Revised: January
More informationTruck drivers - claiming work-related expenses
Truck drivers - claiming work-related expenses Short-haul and local drivers Short-haul and local drivers usually return home at the end of a day's work. For information when a driver stays away overnight,
More informationDARTMOOR NATIONAL PARK AUTHORITY MEMBERS ALLOWANCE SCHEME
DARTMOOR NATIONAL PARK AUTHORITY MEMBERS ALLOWANCE SCHEME 1 Introduction 1.1 The Dartmoor National Park Authority, as required by the Environment Act 1995 and the Local Authorities (Members Allowances)
More informationWe recommend reading this document after joining ICS and referring to the relevant section below when necessary:
Expenses Expenses Policy This document outlines the expenses you are allowed to claim as an employee working for ICS Umbrella Ltd. These guidelines will help ensure you are compliant with HM Revenue &
More informationAssociates expenses policy
Associates expenses policy Introduction Our expenses policy has the following broad aims: To ensure that individuals travelling on GMC business are reimbursed appropriately for expenses wholly, exclusively
More informationPOLICY ON RELOCATION SCHEME FOR NEWLY APPOINTED EMPLOYEES
APPENDIX A POLICY ON RELOCATION SCHEME FOR NEWLY APPOINTED EMPLOYEES Version & Policy Number Guardian Date Produced Next Review Date Version 2 : Relocation HR April 2015 April 2017 Approved by SMT Approved
More informationQuestions from training classes presented to Washington State Public School Districts (Updated June 2001)
Following are questions raised prior to, during, and after the training on travel and nontravel employee benefits provided by the Internal Revenue Service during June 2000. The questions are presented
More informationPlease ensure you read this carefully to understand the package available.
ONR RELOCATION POLICY FOR NEW RECRUITS UK & INTERNATIONAL Please ensure you read this carefully to understand the package available. Eligibility 1. Relocation expenses of up to 8,000 (in exceptional circumstances
More informationExpenses Policy 2013 Edition Part 2: Travel Policy. Financial Services & Procurement Division
Financial Services & Procurement Division Expenses Policy 2013 Edition Guide to personal expenses and allowances when travelling on College business. Valid from November 2013 Contents 1. Introduction...
More informationUniversity Health Network Policy & Procedure Manual Administrative Expense Reimbursement
University Health Network Policy & Procedure Manual Administrative Expense Reimbursement Policy At University Health Network (UHN), standards and processes are in place governing reimbursement for expenses
More informationNon-Staff Travel, Subsistence and General Expenses Policy and Procedures
Non-Staff Travel, Subsistence and General Expenses Policy and Procedures Responsible Officer Author Business Planning & Resources Director Corporate Office Date effective from December 1999 Date last amended
More informationThe County Superintendent or Deputy Superintendent may approve employee requests to attend meetings in accordance with the adopted budget.
Business and Noninstructional Operations SP 3350 TRAVEL The Tehama County Superintendent of Schools shall authorize payment for actual and necessary expenses, including travel, incurred by any employee
More informationCompany Car Tax and Related Certain Personal Income Tax Issues 2014.
Company Car Tax and Related Certain Personal Income Tax Issues 2014. The tax liability relating to company cars is regulated in Chapter IV. of Act LXXXII of 1991 on the Motor Vehicle Tax (hereinafter:
More informationE D M O N T O N ADMINISTRATIVE PROCEDURE
DEPARTMENT DELEGATED AUTHORITY CONTACT FINANCIAL SERVICES CHIEF FINANCIAL OFFICER, FINANCIAL SERVICES DEPARTMENT TRAVEL COORDINATORS DEFINITIONS Account Coding A defined list of SAP cost elements used
More informationEdition 67 Allowances
Edition 67 Allowances INTRODUCTION According to the Tax Office, the treatment of allowances is one of the most misunderstood areas of payroll. Whether it be misclassifying an amount as an allowance (when
More informationThinking Beyond Borders
INTERNATIONAL EXECUTIVE SERVICES Thinking Beyond Borders Jordan kpmg.com Jordan Introduction Individual income tax is calculated at rate of 7 percent on the first 12,000 Jordan dinars (JOD) of taxable
More informationInternational: Parent-Subsidiary Directive: the European Commission suggests changes to prevent tax evasion
Tax Topics amongst others: Businesses: Changes to German travel expenses laws (Reisekostenrecht) 2014 International: Parent-Subsidiary Directive: the European Commission suggests changes to prevent tax
More informationPolicy: Mayor and Councillors Training and Development Policy
Policy: Mayor and Councillors Training and Development Policy 1. Policy Statement The City of Playford is committed to providing training and development activities for the Mayor and Councillors to enable
More informationDOING BUSINESS IN GERMANY Overview on Taxation
DOING BUSINESS IN GERMANY Overview on Taxation March 2015 1. Introduction 1.1. Generally, taxes are administered and enforced by the competent local tax office. These local tax offices administer in particular
More informationIt encompasses all expenses related to travel, external professional development activities and other related business expenses.
Policy TITLE: TRAVEL AND RELATED EXPENSES POLICY STATEMENT: Red Deer College (RDC) recognizes the need for employees to travel on College business in the performance of their academic or administrative
More informationCollege Policy SUBJECT: NUMBER: 6.11. Travel and Business Related Expenses Policy ORIGINAL DATE OF ISSUE: 5/19/71 REVISED: 3/21/79 1998 9/16/15
College Policy SUBJECT: Travel and Business Related Expenses Policy NUMBER: ORIGINAL DATE OF ISSUE: REVISED: 6.11 5/19/71 3/21/79 1998 9/16/15 Purpose The purpose of the Travel and Business Related Expenses
More informationArlington Soccer Association (ASA) GOVERNING AND OPERATING POLICIES. Section: Finance Policies Number: Subject: Business Travel Date: revised 8/9/2011
Arlington Soccer Association (ASA) GOVERNING AND OPERATING POLICIES Section: Finance Policies Number: Subject: Business Travel Date: revised 8/9/2011 1.0 PURPOSE As employees of Arlington Soccer Association
More informationARMA HOUSTON TRAVEL EXPENSE GUIDELINES
ARMA HOUSTON TRAVEL EXPENSE GUIDELINES Claiming reimbursement of expenses 1. Expense reimbursement forms for all expenses are required to be submitted within 45 days of the date the expense was incurred.
More informationTRAVEL, MEAL AND HOSPITALITY EXPENSES POLICY. November 18, 2015
TRAVEL, MEAL AND HOSPITALITY EXPENSES POLICY 1. Purpose and Principles Expenses Policy (1) This policy provides a framework of accountability and rules to guide the effective oversight of public resources
More informationAdministration Policy
Administration Policy Complete Policy Title: Reimbursements to Individuals for University Business Approved by: President and Vice-Presidents Date of Original Approval: March 20, 2012 Responsible Executive:
More informationTRAVEL MANAGEMENT AND GENERAL EXPENSES PROTOCOL FN 2.0
TRAVEL MANAGEMENT AND GENERAL EXPENSES PROTOCOL FN 2.0 In Effect: June 15, 2012 Approved by: Executive Group, June 8, 2012 Responsible Office(s): Administration, Finance Responsible Officer(s): CAO, Director
More informationEMPLOYEE REIMBURSEMENT, BUSINESS AND TRAVEL EXPENSES AND CONFERENCE EXPENSES ADMINISTRATIVE GUIDELINES
A ADRIAN PUBLIC SCHOOLS Policies and Regulations School Board Governance and Operations NEPN Code: DCC-R Fiscal Management EMPLOYEE REIMBURSEMENT, BUSINESS AND TRAVEL EXPENSES AND CONFERENCE EXPENSES ADMINISTRATIVE
More informationTAX NEWSLETTER. February 2012
TAX NEWSLETTER February 2012 RECORDING YOUR BUSINESS AUTOMOBILE EXPENSES PRESCRIBED AUTOMOBILE AMOUNTS FOR 2012 EMPLOYEE LOANS CRA SIMPLIFIED RATES FOR MOVING EXPENSES INCURRED IN 2011 CRA PUTS END TO
More informationGovernance & Policies
Governance & Policies Effective: July 1, 2009 Administrative Policy TRAVEL EXPENSE REGULATIONS Approved: September 1, 2009 President s Cabinet General Policy These travel expense regulations are applicable
More informationDECISION No 120/2014. on the implementing provisions for Regulations No 3/2014, No 4/2014 and No 5/2014 of the Committee of the Regions
DECISION No 120/2014 on the implementing provisions for Regulations No 3/2014, No 4/2014 and No 5/2014 of the Committee of the Regions THE SECRETARY-GENERAL, HAVING REGARD TO HAVING REGARD TO HAVING REGARD
More informationSOLGOLD PLC TRAVEL POLICY
SOLGOLD PLC TRAVEL POLICY POLICY DATE APPROVED APPROVED BY TRAVEL POLICY 3 AUGUST 2012 MALCOLM NORRIS Contents Executive Summary... 2 1. International and Domestic Travel... 2 2. Safety Whilst Travelling...
More informationEXPENSE REIMBURSEMENT POLICY
1.0 PURPOSE This policy governs reimbursement for expenses incurred in the performance of Toronto Central CCAC duties. Toronto Central CCAC is bound by the Broader Public Sector Expenses Directive issued
More informationTRAVEL POLICY GP SUPERVISORS
1. OVERVIEW TRAVEL POLICY GP SUPERVISORS Where Tropical Medical Training (TMT) GP Supervisors are required to travel on behalf of TMT, all reasonable expenses will be reimbursed where appropriate and in
More informationBasic Rules of Accounting the Expenses of the Operation of Vehicles in the Personal Income Tax and Corporate Income Tax System 2015.
Basic Rules of Accounting the Expenses of the Operation of Vehicles in the Personal Income Tax and Corporate Income Tax System 2015. The Act on Personal Income Tax 1 defines the expenses associated with
More informationCHILDREN S AID SOCIETY OF ALGOMA POLICY MANUAL
CHILDREN S AID SOCIETY OF ALGOMA POLICY MANUAL ADMINISTRATIVE RESOURCES Section: Finance - Accounting Subject: Travel Expenses Licensing Requirement/Standard #: N/A Reimbursement for Expenses Policy This
More informationReimbursement of Employee Expenses:
Reimbursement of Employee Expenses: TRAVEL REGULATIONS... 3-1 PARTICIPATION IN PROFESSIONAL AND CIVIC ORGANIZATIONS... 3-8 USE OF PERSONAL VEHICLES TO TRANSPORT SERVICE RECIPIENTS... 3-9 REIMBURSEMENT
More informationGeorgia Tech Travel Policy
Georgia Tech Travel Policy Highlights of Policy Changes and T&E System Updates August 2012 New State of Georgia Travel Policy Updates and T&E System Updates The State Accounting Office for Georgia, in
More informationUNIVERSITY OF LETHBRIDGE GRADUATE STUDENT ASSOICATION (GSA) EXPENSE REIMBURSEMENT POLICY
UNIVERSITY OF LETHBRIDGE GRADUATE STUDENT ASSOICATION (GSA) EXPENSE REIMBURSEMENT POLICY It is the responsibility of every Executive/Board Member to be fully versed in their portfolio budget and its breakdown
More informationCompany Car Tax and Related Certain Personal Income Tax Issues 2015.
Company Car Tax and Related Certain Personal Income Tax Issues 2015. The tax liability relating to company cars is regulated in Chapter IV of Act LXXXII of 1991 on the Motor Vehicle Tax (hereinafter: Motor
More informationTRUSTEE TRAVEL POLICY Trust Council: June 19, 2014
Chapter 7. Section 2. Subsection iii. Page 1 7.2.iii. Guidelines 1. Objectives TRUSTEE TRAVEL POLICY Trust Council: June 19, 2014 1.1. Ensure effective travel management and administration, and promote
More informationTHE CORPORATION OF THE CITY OF WINDSOR POLICY
THE CORPORATION OF THE CITY OF WINDSOR POLICY Primary Owner: Finance Policy No.: CS.A3.06 Secondary Owner: n/a Approval Date: Feb 18, 2014 Approved By: M103-2014 Subject: TRAVEL AND BUSINESS Effective
More informationCORPORATE POLICY, STANDARDS and PROCEDURE POLICY TITLE TRAVEL AND BUSINESS EXPENSES NUMBER TBA. CURRENT VERSION DATE February 2015
Page 1 of 9 APPROVED (S) REVISED / REVIEWED SUMMARY Version Date Comments / Changes 1.0 Initial Policy Released 2.0 February 2003 Policy Revised 3.0 September 2003 Policy Revised 4.0 August 2004 Policy
More informationVAT GENERAL INFORMATION FOR BUSINESSES
VAT GENERAL INFORMATION FOR BUSINESSES SUPPLIERS OF SERVICES These notes are mainly intended for suppliers of services who are registered under article 10 of the VAT Act. If you are registered as an exempt
More informationVolunteering Out of Pocket Expenses Reimbursement Policy
Volunteering Out of Pocket Expenses Reimbursement Policy Policy version: 05 Policy last reviewed: 13/01/2014 Next policy review date: January 2015 Reviewer: Monitoring group(s): Volunteers Steering Group
More informationTravel Expenses. June 2013. Guidelines. Definitions
Travel Expenses Guidelines for travel expenses related to medical and hospital services, medical reviews return to work case conferencing and community group programs June 2013 The WorkSafe Agent (the
More informationADMINISTRATIVE POLICY
TITLE: TRAVEL EXPENSE POLICY APPROVED: January 25, 1996 REVIEWED: April 27, 2000 April 2002 December 14, 2004 May 11, 2005 October 25, 2005 April 13, 2009 NEXT REVIEW: 2011-2012 RESPONSIBILITY: Director,
More information3.3 There are no rebates payable in respect of the charges of the Employment Business.
CONTRACT WITH THE CLIENT (SUPPLYING TEMPORARY STAFF SERVICES/CLIENT TERMS OF BUSINESS) 1 DEFINITIONS 1.1 In these Terms of Business the following definitions apply: Assignment Client means the period during
More informationTax Guide for Individuals Moving to the UK
Tax administration and allowances The UK taxing authority is known as Her Majesty s Revenue and Customs (or HMRC for short) and the tax year runs from 6 April to the following 5 April. There is no system
More informationFINANCIAL MANAGEMENT GUIDE FOR NON-PROFIT ORGANIZATIONS
FINANCIAL MANAGEMENT GUIDE FOR NON-PROFIT ORGANIZATIONS NATIONAL ENDOWMENT FOR THE ARTS OFFICE OF INSPECTOR GENERAL SEPTEMBER 2008 Questions about this guide may be directed to the National Endowment for
More informationContent has not been updated for changes in the law subsequent to 2004.
Recordkeeping in a Nutshell This document is an extract from the 2004 University of Illinois Federal Tax Workbook. Permission is granted to reprint this document as needed. RECORDKEEPING One of the most
More informationTRAVEL POLICY FOR THE U.S. SCIENCE SUPPORT PROGRAM (USSSP) OFFICE
TRAVEL POLICY FOR THE U.S. SCIENCE SUPPORT PROGRAM (USSSP) OFFICE Table of Contents TRAVEL AUTHORIZATION 2 AIR TRANSPORTATION GENERAL 2 EXPEDITION-RELATED TRAVEL 3 AIR CARRIER SELECTION 3 SATURDAY NIGHT
More informationFailure to comply with these policies and procedures may result in disciplinary action.
POLYTECHNIC INSTITUTE OF NYU POLICIES AND PROCEDURES TRAVEL/ BUSINESS EXPENSES I. Statement of Policy It is the purpose of this policy to set general guidelines for acceptable types and levels of reimbursable
More informationKU Endowment Association Travel Reimbursement Requirements
KU Endowment Association Travel Reimbursement Requirements Allowable Expenses When an employee is traveling away from his/her home campus on University business, the KU Endowment Association can pay for
More informationUniversity of Twente Business Travel Reimbursement Scheme
University of Twente Business Travel Reimbursement Scheme Kenmerk: 401.829/HR Datum: 11-03-2014 Auteur: Miessen Index ARTICLE 1 DEFINITIONS... 2 ARTICLE 2 APPLICABILITY... 2 ARTICLE 3 GENERAL PROVISIONS...
More informationTravel Policy. Finance and Accounting
Finance and Accounting Policy No.: FA. 02-03-002 Effective Date: Supersedes: Publication Date: 11/17/2014 All Previous Versions 07/16/2014 1.0 Purpose This document describes the requirements for San Jose
More informationContract for Services Expenses Policy and Procedures
Contract for Services Expenses Policy and Procedures Contents 1. Summary of rates... 3 2. Public sector philosophy and accountability... 4 3. Principles... 4 4. What can be claimed?... 4 5. What cannot
More informationReimbursement of Travel and Lodging Expenses
Reimbursement of Travel and Lodging Expenses A. Travel and Lodging Reimbursement Policies 1. The following students are eligible to receive reimbursement for travel and lodging expenses incurred when attending
More informationHow to submit your Travel Reimbursement Form (TRR) in e-cost User guide
How to submit your Travel Reimbursement Form (TRR) in e-cost User guide Version 2 2016-3-18 Content Introduction... 3 Travel Reimbursement Request (TRR) rules... 4 How to submit a Travel Reimbursement
More informationEastern Michigan University
Eastern Michigan University TRAVEL PROCEDURES Page 1 TABLE OF CONTENTS I. Administration 2 A. Authorization to Travel B. Travel Reimbursements C. Travel Advances D. Sponsored Travel E. Student Travel II.
More informationBoston University Financial Affairs. Travel and Business. Expense Guidelines
Boston University Financial Affairs Travel and Business Expense Guidelines Boston University Table of Contents Overview 2 Purpose of the Travel and Business Expense Guidelines 2 Scope of the Travel and
More informationADMINISTRATIVE PROCEDURE San Mateo County Community College District
CHAPTER 8: Business Operations ADMINISTRATIVE PROCEDURE NO. 8.55.1 (AP 7400) ADMINISTRATIVE PROCEDURE San Mateo County Community College District Subject: AP 8.55.1 Domestic Conference and Travel Expenses
More informationSTATE OF CONNECTICUT OFFICE OF THE STATE COMPTROLLER DEPENDENT CARE ASSISTANCE PLAN SUMMARY PLAN DESCRIPTION
STATE OF CONNECTICUT OFFICE OF THE STATE COMPTROLLER DEPENDENT CARE ASSISTANCE PLAN SUMMARY PLAN DESCRIPTION TABLE OF CONTENTS I ELIGIBILITY 1. What are the eligibility requirements for our Plan?...1 2.
More information