Advanced Search

The Decision Of The Tax Administration, Tax Free Travel Reimbursement In 2013

Original Language Title: Verohallinnon päätös verovapaista matkakustannusten korvauksista vuonna 2013

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

Tax administration decision on tax-free travel expenses in 2013

See the copyright notice Conditions of use .

Tax administration is the income tax law (1535/1992) And Article 75 (2), as referred to in Article 73 (1) and Article 75 (2) of Law 504/2010 and Articles 73 (2) of Law No 788/2012, have decided:

ARTICLE 1

The criteria and amounts for the reimbursement of travel expenses, which are exempt from tax in 2013, are set out below.

ARTICLE 2

Travel costs are borne by the taxable person in Finland or abroad.

ARTICLE 3

For the purposes of the work, the journey means that the employee temporarily carries out his duties in order to carry out his duties in a particular place of work outside the workplace itself. In the absence of a real job as a result of the nature of the work, the duty shall be regarded as commuting to a worker on a temporary basis in order to carry out the work in a special place of employment.

A work trip shall also be carried out on the site of work if:

(1) the place of employment is located outside the place of business of the employer or of the entity which is in the same interest;

(2) the work is temporary within the meaning of Article 72a;

(3) the place of work is situated more than 100 km from the residence of the taxable person; and

(4) In view of the distance travelled to the place of work, the taxable person is staying at the temporary accommodation necessary for the location of the place of employment.

The journey does not include the distance between the employee's dwelling and the actual place of work, nor the weekend and other similar journeys made during the period of secondment between the dwelling and the special place of employment.

In the case of sectors in which a particular place of employment is subject to a short-term change in the work of the sector, it shall be considered that a journey between a place of residence and a special place of employment shall be kept for the purposes of Articles 7, 8 and 9; Travel costs as a right to reimbursement if the employee does not have a real job. However, the beneficiary shall also be entitled to the allowance provided for in Article 14 if he does not have the opportunity to organise an occupational activity organised by the employer in a particular place of work or in the immediate vicinity.

§ 4

The journey which the employee, other than those referred to in Article 3 (1) and (2), does for the purpose of carrying out his duties on a subsidiary basis shall be regarded only for the reimbursement of travel costs under Articles 7, 8 and 9 and Article 16; On the issue of accommodation allowance. 'Secondary workplace' means the permanent establishment of an employer or a community of the same interests, situated in another locality or in a State other than that of the worker; A real job.

The travel costs referred to in paragraph 1 shall not be regarded as eligible for travel between a separate place of accommodation and secondary employment due to the location of the secondary job.

§ 5

The actual workplace is the place where the employee is permanently employed. If, in the case of worker mobility, there is no place where he or she is habitually employed, the place where he applies for employment is regarded as the place where he applies for work orders, maintains his/her employment, work equipment or working materials, or other work For the purposes of doing so.

ARTICLE 6

For the duration of the journey, a period of up to 24 hours shall be defined as the start of an employed person on a business trip to the place of work or residence. The travel period ends when an employee returns from a business trip to his or her place of work or residence.

§ 7

The reimbursement of commuting costs shall mean compensation for travel, place and berth trees and other essential travel fees compared to actual travel.

The reimbursement of travel costs shall also include compensation for the carriage of work equipment and other articles which the employee has to carry with him.

§ 8

The maximum amount of the allowance for the cost of travel by a means other than that of a means of transport which is not owned or controlled by a means of transport shall be the amount corresponding to the operator's voucher or any other reliable explanation, Of which the payee indicates that the travel costs have been incurred.

§ 9

The maximum amounts of compensation for travel costs incurred by a means of travelling by means of a means of transport by means of a means of transport by means of a means of transport shall be:

Corner advice Maximum compensation
Car 45 cents per km to be increased
-7 cents per kilometre for carrying a trailer attached to the car
-11 cents per kilometre when the performance of the work requires the carriage of a caravan while attached to the car
-21 cents per kilometre when the performance of the job requires the carriage of a break or equivalent heavy load affixed to the vehicle;
-3 cents per km of machinery or other articles in a vehicle with a weight exceeding 80 kilograms or of a size;
-3 cents per kilometre if, for the purposes of his work, the employee carries a dog in the car;
-9 cents per kilometre when the performance of the job requires movement by car on a road or other road construction site in a closed road, for those kilometres;
Motorboat, not more than 50 ohim 77 cents per kilometre
Motorboat, more than 50 112 cents per kilometre
Snowmobile 105 cents per kilometre
Rover 99 cents per kilometre
Motorcycle 33 cents per kilometre
Moped 17 cents per kilometre
Other transport 10 cents per kilometre

If a means of transport owned or controlled by an employee is accompanied by other persons whose transport is for the employer, the maximum amounts of compensation referred to in paragraph 1 shall be increased by 3 cents per kilometre for each accompanying person. Per person.

If a payee who holds a car advantage within the meaning of the decision on the basis of the calculation of the tax benefits in the tax administration, uses such a car for the purpose of carrying out his work and pays the costs of the journey itself, The maximum fuel costs are 13 cents per kilometre.

ARTICLE 10

Daily money means compensation for a reasonable increase in the cost of food and other living expenses incurred by the employee during the work. No allowance shall be made for travel or accommodation.

ARTICLE 11

In order to carry out the daily subsistence allowance, the special place of employment is within 15 km radius of either the employee's actual job or the apartment, depending on which journey has been made. In addition, a special place of work must be within a distance of more than 5 km from both the actual place of work and the apartment.

ARTICLE 12

Depending on the duration of the journey, the maximum daily allowance shall be:

Duration of the working trip Maximum daily allowance
Euro
More than 6 hours (partial daily allowance) 17
Over 10 hours (full-time) 38
When the time spent distance exceeds
The last full day of travel
-at least 2 hours 17
-over 6 hours 38

If the employee receives a free or ticket price during a journey, the maximum daily subsistence allowance shall be half of the amounts referred to in paragraph 1. For the purposes of the question of full-time money, the term "food" means two free meals and one free meal.

ARTICLE 13

The maximum daily subsistence allowances for a working trip abroad are:

Country or region Maximum daily allowance euro
Afghanistan 56
Netherlands 63
Albania 50
Algeria 69
Andorra 58
Angola 87
Antigua and Barbuda 74
United Arab Emirates 67
Argentina 53
Armenia 46
Aruba 49
Australia 68
Azerbaijan 69
Azores 59
The Bahamas 69
Bahrain 67
Bangladesh 45
Barbados 60
Belgium 61
Belize 41
Benin 44
Bermuda 67
Bhutan 34
Bolivia 29
Bosnia and Herzegovina 49
Botswana 41
Brazil 68
Britain 69
London and Edinburgh 74
Brunei 41
Bulgaria 50
Burkina Faso 38
Burundi 37
Chile 56
Cook Islands 64
Costa Rica 48
Curaçao 42
Djibouti 54
Dominica 49
Dominican Republic 53
Ecuador 49
Egypt 54
El Salvador 46
Eritrea 35
Spain 62
South Africa 52
South Sudan 54
Ethiopia 36
Fiji 46
Philippines 53
Faroe Islands 53
Gabon 73
Gambia. 36
Georgia 50
Ghana 46
Grenada 58
Greenland 53
Guadeloupe 50
Guatemala 45
Guinea 46
Guinea-Bissau 35
Guyana 36
Haiti 48
Honduras 43
Indonesia 48
India 45
Iraq 58
Iran 49
Ireland 66
Iceland 65
Israel 67
Italy 64
East Timor 46
Austria 62
Jamaica 52
Japan 80
Yemen 50
Jordan 69
Cambodia 50
Cameroon 47
Canada 70
Canary Islands 60
Cape Verde 41
Kazakhstan 63
Kenya 52
Central African Republic 39
China 64
Hong Kong 67
Macao 63
Kyrgyzstan 47
Colombia 60
Comoros 44
Congo (Congo Brazzaville) 47
Democratic Republic of Congo (Congo Kinshasa) 68
Democratic People's Republic of Korea (North Korea) 66
Republic of Korea (South Korea) 78
Kosovo 44
Greece 60
Croatia 58
Cuba 53
Kuwait 64
Cyprus 61
Laos 41
Latvia 51
Lesotho 35
Lebanon 66
Liberia 45
Libya 53
Liechtenstein 69
Lithuania 49
Luxembourg 63
Madagascar 38
Madeira 58
Macedonia 49
Malawi 50
Maldives 51
Malaysia 55
Mali 41
Malta 61
Morocco 61
Marshall Islands 46
Martinique 51
Mauritania 49
Mauritius 48
Mexico 58
Micronesia 46
Moldova 48
Monaco 67
Mongolia 49
Montenegro 52
Mozambique 49
Myanmar (Burma) 55
Namibia 39
Virgin Islands (USA) 41
Nepal 37
Nicaragua 40
Niger 43
Nigeria 70
Norway 71
Côte d' Ivoire 69
Your 60
Pakistan 35
Palau 56
Palestinian territory 56
Panama 48
Papua New Guinea 64
Paraguay 31
Peru 58
Portugal 60
Puerto Rico 50
Poland 55
Qatar 62
France 66
Romania 52
Rwanda 40
Sweden 66
Saint Kitts and Nevis 61
Saint Lucia 76
Saint Vincent and the Grenadines 72
Germany 61
Berlin 61
Solomon Islands 47
Zambia 50
Samoa 51
San Marino 55
São Tomé and Príncipe 49
Saudi Arabia 63
Senegal 48
Serbia 53
Seychelles 69
Sierra Leone 41
Singapore 70
Slovakia 56
Slovenia 56
Somalia 40
Sri Lanka 40
Sudan 54
Suriname 40
Swaziland 40
Switzerland 74
Syria 58
Tajikistan 47
Taiwan 57
Tanzania 41
Denmark 68
Thailand 56
Togo 47
Tonga 47
Trinidad and Tobago 70
Tsad 46
Czech Republic 57
Tunisia 56
Turkey 58
Istanbul 60
Turkmenistan 59
Uganda 37
Ukraine 57
Hungary 56
Uruguay 50
New Zealand 63
Uzbekistan 50
Belarus 50
Vanuatu 57
Venezuela 61
Russia 57
Moscow 71
Saint Petersburg 65
Vietnam 50
Estonia 51
United States 65
New York, Los Angeles, Washington 71
Zimbabwe 45
Country not specifically mentioned 42

The daily allowance is calculated on a daily basis. 24 hours after the start of the journey or the end of the previous day.

The maximum daily allowance shall be determined by the country or region where the journey time abroad ends. If the journey ends on a ship or on a plane, the daily allowance shall be determined by the country or territory from which the ship or aircraft has last left or to which it arrives at departure when leaving Finland.

When returning to Finland, the wage earner shall have the right to half an expiration allowance paid for the last 24-hour period, if the time spent on the journey crosses the last foreign territory or the ship which has left it, or 24 hours a day for more than two hours.

If the time spent on the journey exceeds the last 24 hours of travelling time on a ship or a ship which has left the last foreign territory or on board an aeroplane, the payee shall have the right to pay for the last 24 hours. The foreign daily allowance. According to Article 12, the maximum daily allowance to be paid to the country of origin after return to the country of origin is determined by Article 12.

The beneficiary shall be entitled to the daily allowance fixed for the country in question if the service abroad has lasted at least 10 hours. If the total time spent on the journey is less than 10 hours, the daily allowance shall be made in accordance with the provisions and quantities of domestic journeys.

If a person has received a free ticket or a ticket, or a hotel room price, the daily allowance shall be paid at a reduced rate of 50 %. The term "food" refers to two free meals on the question of the foreign daily allowance.

Where the work is carried out outside the territory of Finland in such a way that the work is carried out in exceptional circumstances in the case of an employer in Finland, and the employee returns to the territory of Finland for the night, and the daily subsistence allowance in accordance with Article 12 shall be carried out, By way of derogation from paragraph 1, the maximum amount payable shall be EUR 18.

ARTICLE 14

The payment of a meal allowance shall be conditional on the fact that the working distance is not paid for the daily subsistence allowance and that, as a result of the work, the employee is not allowed to dine during the break-in during the normal meal. The maximum amount of the allowance shall be EUR 9,50.

If, on a business trip, the employee is obliged to eat two times outside his usual place of residence and no daily allowance is paid, the maximum amount of the allowance shall be eur 19.

§ 15

The maximum amount of the accommodation allowance to be paid in addition to the daily allowance shall be the amount of the voucher provided by the tourist accommodation or any other reliable explanation.

ARTICLE 16

The maximum amount of accommodation allowance to be paid for a trip to the secondary workplace shall be the amount corresponding to the voucher provided by the tourist accommodation or a reasonable amount based on other reliable information.

§ 17

In order to carry out the night travel allowance, at least 4 hours a day of travel from the day of travel between 9 p.m. to 7 p.m. and that the employer does not arrange for any accommodation or accommodation allowance to be paid by the employer, Compensation for the sleeping place. The maximum amount of overnight travel is eur 12.

ARTICLE 18

As far as the reimbursement of travel costs is concerned, the law applicable to taxable persons receiving sea labour shall be subject to the compensation provided for in the law.

§ 19

This Decision shall enter into force on 1 January 2013. This Decision shall apply to or part of the work carried out in 2013.