回复 雷猴 的帖子
我同事给我发了公司HR的群发邮件,见下:
As of 1 January 2010, the Danish rules regarding deduction for business trips were changed. The deduction no longer has to exceed the minimum amount of DKK 5,500 as in previous income years.
If your expenses for food etc. have been paid by the company upon receipts and you have slept away from home on a trip lasting more then 24 hours, you can deduct DKK 113.75 per full day (24 hours) plus DKK 4.74 per additional hour you have been travelling.
If you have paid for your meals with a company credit card the same deduction rule applies.
If you during the trip have had free meals in e.g. another Group company canteen (and have not received any tax free per diem), you may deduct DKK 455 per day less 15% for breakfast, 30% for lunch and 30% for dinner that you have had in the canteen.
If you do not receive any refund of your outlays, you are allowed to deduct the full per diem amount of DKK 455 per travel day for trips lasting more than 24 hours.
The travel time is calculated from the time you leave home (or the office, if you have been working before leaving for the trip) and until you are home again.
The deduction rules are applicable for business trips in Denmark and abroad. You do not have to document the expenses for food. The maximum travel deduction for 2010 is DKK 50,000.
You can track your trips for 2010 in “MyPayroll” (if you have entered travel days in this system). Group Procurement Travel, AMEX and Payroll are NOT able to track your trips for you.
You should enter the amount on your tax return/assessment for 2010 in space 53 “Rejseudgifter”. The deduction for trips during 2010 should be informed to SKAT before 1 May 2011.
For further information on above, please check section 3.1.2.1. in SKAT’s circular SKM 2010.68, which can be found here: http://www.skat.dk/SKAT.aspx?oId=1873282&vId=0
If your salary is taxed according to the Danish expat tax regime or the DIS rules or if you use the deduction rules for seamen in “Søfolksskatteloven” § 3 and §4, you are not eligible for the travel deductions.
我同学说她今年给税局写信问这个事儿,人家也是这么回复的~(话说连税局的服务都变好了) |