Travel and accommodation expenses

Applicable as from 15 January 2011

 

CONTENT

1.    Accommodation expenses for business trips inside Luxembourg
2.    Accommodation expenses for business trips abroad
3.    Accommodation expenses for business trips to Luxembourg
4.    Lump-sum kilometer allowance for business trips with the employee’s own car   
5.    Travel and accommodation expenses for employees working on building site
6.    Travel and accommodation expenses for professional drivers

The tax free reimbursement by the employer of travel and accommodation expenses of the employee is possible in two ways:
•    Either the employer reimburses the real expenses to the employee on presentation of supporting documents (i.e. travel, restaurant and hotel invoices);
•    Or the employee receives a lump-sum amount fixed by the Luxembourg legislator. Those amounts are detailed in the following note.

1.    ACCOMMODATION EXPENSES FOR BUSINESS TRIPS INSIDE LUXEMBOURG

The lump sum allowances for business trips inside Luxembourg are the following:
•    Day allowance: € 14
•    Overnight allowance: € 56
 
2.    ACCOMMODATION EXPENSES FOR BUSINESS TRIPS ABROAD

The lump sum allowances for business trips abroad are the following:

 

* Rates applicable from 15 January 2011 to 30 June 2011.
**Rates applicable from 1 July 2011 to 31 December 2011.


3.    ACCOMMODATION EXPENSES FOR BUSINESS TRIPS TO LUXEMBOURG

The lump-sum allowances for employees working abroad but temporarily seconded to Luxembourg are the following:

•    Day allowance: € 60
•    Overnight allowance: € 180

4.    LUMP-SUM KILOMETER ALLOWANCE FOR BUSINESS TRIPS WITH THE EMPLOYEE’S OWN CAR

The lump-sum kilometer allowance for business trips of the employee using his/her own car is tax free up to the maximum amount of:

0,40€ / Km

irrespective the number of kilometers made or the cylinder capacity of the car.

5.    TRAVEL AND ACCOMMODATION EXPENSES FOR EMPLOYEES WORKING ON BUILDING SITE

Special rules apply to the reimbursement of the travel and accommodation expenses of employees working on building sites.

6.    TRAVEL AND ACCOMMODATION EXPENSES FOR PROFESSIONAL DRIVERS

Special rules apply to the reimbursement of travel and accommodation expenses for professional drivers.

 

 

IF Group is not responsible for any errors, omissions or for the results obtained from the use of this information. The information contained in this document is for general guidance on matters of interest only.