the Federal Council approved the revision of the income tax regulations (LSTR) 2008. This lead to significant changes in travel costs right.
- Away A activity is temporary if the employee is expected at its regular place of work back and the other place is not like being transferred immediately to the new regular place of work. The old interpretation, to the changes after three months of the activity center is eliminated.
- accommodation expenses shall continue as travel costs, but according to new regulations. The effort may in fact amount for the night without breakfast when demonstrated to be refunded, exempted or deducted as business expenses.
- travel costs may continue to replace the employer tax-free amount of proven or probable cause, provided he kept the evidence required in support to the payroll account. This does not include warnings and fines, additional insurance coverage or indirect travel costs.
All in all some nice simplifications, we surprised snd.
