Travel and Mileage allowance rates for 2017

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Norway

​​​In Norway, the travel allowance covers sustenance (food and drink), and sustenance only. The tax-free rates are based on the company policy for the Nor​wegian government, but with a lower rate based on accommodation type. The rule set for trips within Norway are different than the rule set for trips abroad.

References​​
• ​Regjeringen.no: Statens reiseregulativ
Skatteetaten: Forskuddssatser for trekkfri kostgodtgjørelse​


Tax-free travel allowance Norway
National: ​Travel within Norway


Requirements:
• Distance between departure and at least one of the destinations must be at least 15 kilometers.
• The trip must last for at least 6 hours.
• If it is known before the trip starts that it will last for more than 28 days, the ruleset in PM-2013-17: Særavtale om økonomiske vilkår ved endret tjenestested​ applies from day 29.​​
◦​If there has been a break in the trip, like the employee has been home for the weekend, his stay will continue when he comes back, and not start on day 1 again.


Definitions​
• Full day: 24 hours from the start of the trip.
• Night: Between 22.00 and 06.00
• For trips that last more than one full day, each day that lasts for more than 6 hours counts as one full day


Ra​​tes
​National: Travel within Norway​




 

Denmark

​​​​​The Danish Meal allowance covers food, drink and minor costs such as bus-tickets, parking, storing of suite cases etc. The Danish Accommodation Allowance covers accommodation. Danish employers can choose to pay their employees a meal and/or an accommodation allowance instead of the actual costs (documented by receipts).


Tax-free rates​​

The tax-free rates are decided by the Danish tax authorities for one year at a time, and are:

(Danish travel allowance rates from SKAT: Skattefri rejsegodtgørelse (diæter))​

 

Spec​ifi​​cation
 
​Meal allowance​
• ​The travel must be at least 24 hours for the employee to get the meal allowance.
• After 24 hour, the employee is refunded 1/24 of the full day (24 hours rate) for each started hour.​


This means that:
• ​If the trip lasted for 23 hours and 59 minutes, the employee is not entitled to meal allowance.
• If the trip lasted for 24 hours and 0 minutes, the employee gets: One full day.
• If the trip lasted for 24 hours and 1 minute, the employee gets: One full day and 1 hour.
•​​ If the trip lasted for 47 hours and 1 minute, the employee gets: Meal allowance: Two full days (the 48th hour has started).


​​Meal d​​eductions
If an employee is getting the Standard meal allowance and is treated for any of the meals, these meals must be deducted from the travel allowance. Some examples:

• You had breakfast on the hotel, and the entire invoice is refunded to you from your employer. You should then deduct the breakfast from all the days.
• You had a meeting with a client, and you paid the lunch. Then you would ask for a refund from your employer for the lunch you paid for yourself and the client, with receipt, and then deduct the lunch from the allowance that day.
• You had a meeting with a supplier, and they treated you for dinner. Then you should deduct Dinner from that day’s travel allowance.

 

 

Accommodation Allowance​
The employee gets an allowance for each full day (24 hours).


This means that:
• ​If the trip lasted for 23 hours and 59 minutes, the employee is not entitled to accommodation allowance.
• If the trip lasted for 24 hours and 0 minutes, the employee gets: One full day.
• If the trip lasted for 47 hours and 59 minutes, the employee gets: One full day (gets for each completed 24 hour)
• If the trip lasted for 48 hours, the employee gets: Two full days


Docu​​m​ent​ation​

​For the allowance to be tax-free, the following must be documented, and hence specified on the settlement report.

• Business purpose and target (Formål og delmål) of the trip.
• Number of days on the trip.
• Start and end date and time.
• Calculation of the allowance.
• What rate has been used

 

Refer​​​ences​​​

​SKAT: Skattefri rejsegodtgørelse (diæter)
TAX.DK skat & afgift: Skattefri ​rejsegodtgørelse​
SKAT: C.A.7.2.7 Dækningsprincip for rejseudgifter (udlæg efter regning eller godtgørelse)​

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