Costs incurred by employees in connection with temporary stays as part of their employment may be reimbursed or provided tax-free. The working expenses scheme has a so-called targeted exemption for this purpose.<\/p>\n\n\n\n
Of course, the employer must substantiate the tax-free reimbursement or provision. If the employer pays the subsistence expenses directly, it is a benefit in kind. Of course, it must still be possible to substantiate that the expenses were incurred in the context of the employment.<\/p>\n\n\n\n
When the employer reimburses expenses to the employee, in addition to substantiating the arm's length nature of the stay, the employer must provide proof of the expenses incurred. Such proof will generally be provided with receipts to be provided by the employee.<\/p>\n\n\n\n
It is also possible to tie in with the allowances officials may receive on mission. Those allowances are regulated in the CLA for the State<\/a>. The following conditions apply:<\/p>\n\n\n\n For domestic<\/strong> missions<\/a> the CAO Rijk stipulates the following conditions for eligibility for reimbursement of subsistence expenses:<\/p>\n\n\n\n Allowances under the CAO Rijk are not fully targeted exempt. The amount not covered by the targeted exemption can be designated for the free space of the WKR. From 1 January 2024, the following amounts apply in the CAO Rijk for reimbursement of domestic business trips:<\/p>\n\n\n\n\n
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