In 2024, we will continue to offer our customers seamless expense report compliance for their travel and expense management. Which is why we are sharing the most recent compliance updates, effective as of January 1st, 2024 (unless otherwise specified) that are being made to our solution. European countries not mentioned indicate that there has been no change for that country's rates in 2024 at the time of writing.
Note that these automatic updates apply exclusively to customers who have been following the legal rules and rates and will not affect customers that apply other rules and rates in their company policies.
2024 VAT rate updates
Czech Republic: Reduced VAT rates was consolidated from 15% and 10% under Reduced 12% effective 01.01.2024 (Super reduced rate is going to become obsolete and Reduced rate is updated from 15% to 12%).
Estonia: Standard VAT rate increased from 20% to 22%.
Liechtenstein:
- Standard rate from 8.1%
- Reduced rate from 2.6%
- Hotel accommodation rate from 3.8%
Luxembourg:
- Standard rate – 17%
- Intermediate rate – 14%
- Reduced rate – 8%
Singapore: The Goods and Services Tax (GST) rate increased from 8% to 9%.
Switzerland:
- Standard rate from 8.1%
- Reduced rate from 2.6%
- Hotel accommodation rate from 3.8%
2024 Allowance rate (per diem) updates
AT Metal Collective and Foundry - 01.11.2023:
- Domestic Daily Allowance: €68,32
- Domestic Night Allowance: €40,52
- Foreign Per Diem
AT Metallgewerbe - 01.01.2024:
- Gemäß § 10 Ziff. 4 lit. b: € 11,61
- Gemäß § 10 Ziff. 4 lit. c: € 26,40
- Gemäß § 10 Ziff. 4 lit. d: € 51,11 bzw. € 26,40
- Gemäß § 10 Ziff. 4 lit. e: € 18,15
AT Craft - 01.01.2024:
- Taggeld gem. § 10 2.b: € 9,35
- Taggeld gem. § 10 2.c: € 22,17
- Taggeld gem. § 10 2.d: € 26,40 bzw. € 22,17
- Nächtigungsgeld gem. § 10 2.f: € 15,00
Belgium - 01.12.2023:
- Domestic Daily Allowance: €20,39
- Domestic night lodging allowance: €152,99/night
Croatia - 01.01.2024:
- Domestic Per Diem - €30
Czech Republic - 01.01.2024:
|
Business trip time 2024 |
§163 |
§176 |
|
5 to 12 hours |
140 CZK |
140 – 166 CZK |
|
Longer than 12 hours, but no longer than 18 hours |
212 CZK |
212 – 256 CZK |
|
More than 18 hours |
333 CZK |
333 – 398 CZK |
Denmark - 01.01.2024:
- Per Diem - DKK 574
- Lodging - DKK 246
- Foreign Per Diem
Finland - 01.01.2024:
|
Duration of trip |
Maximum per diem |
| More than 6 hours (partial amount) | €24.00 |
| More than 10 hours (full amount) | €51.00 |
|
and, if travel time exceeds the last full day of travel:
|
€24.00 |
|
€51.00 |
- The maximum allowance for night travel is €16.00.
- Foreign Per Diem
France - 01.01.2024:
|
Meal expense per meal |
Paris and surrounding area |
Rest of France |
|
|
First 3 months |
€20,70 |
€74,30 |
€55,10 |
|
From 3 to 24 months |
€17,60 |
€63,20 |
€46,80 |
|
From 24 to 72 months |
€14,50 |
€52,00 |
€38,60 |
Germany - 01.01.2024:
Benefit in Kind:- Breakfast - EUR 2,17
- Lunch - EUR 4,13
- Dinner - EUR 4,13
Foreign Per Diem
Ireland - 14.12.2023:
|
Period of assignment |
Rate |
|---|---|
|
Ten hours or more |
€42.99 |
|
Between five and ten hours |
€17.92 |
|
Rate category |
Rate |
|---|---|
|
Normal rate |
€195.00 |
|
Reduced rate |
€175.50 |
Luxembourg - 01.01.2024:
- Foreign per Diem
Netherlands - 01.01.2024:
|
Gross |
Net |
Brut |
|
|---|---|---|---|
|
Daily small expenses |
€6,64 |
€5,93 |
€0,71 |
|
Evening small expenses |
€19,82 |
€11,86 |
€7,96 |
|
Lodging |
€142,10 |
€140,57 |
€1,53 |
|
Breakfast |
€13,88 |
|
|
|
Lunch |
€20,32 |
€11,88 |
€8,44 |
|
Dinner |
€30,74 |
€29,82 |
€0,92 |
- Foreign Per Diem
Norway - 01.01.2024
|
Employees staying in a hotel |
NOK 658 |
|---|---|
|
Accommodation in a boarding house, barrack or hut without cooking facilities |
NOK 400 |
|
Private accommodation - dormitory with cooking facilities |
NOK 102 |
- Staying overnight in your own portacabin/caravan - NOK 76
- Foreign Per Diem
Singapore - 01.01.2024:
- Domestic Per Diem - S$ 150
- Foreign Per Diem
South Africa - 01.01.2024:
- Meals and incidental costs per day (R) - 522
- Incidental cost only per day (R) - 161
Sweden - 01.01.2024:
|
Domestic business trips |
Full amount |
70% of max. amount |
50% of max. amount |
30% of max. amount |
|---|---|---|---|---|
|
Standard deduction for increased expenses for meals and miscellaneous small expenses |
SEK 290 |
SEK 203 |
SEK 145 |
SEK 87 |
|
Reduction for: |
SEK 261 |
SEK 183 |
SEK 131 |
SEK 78 |
|
Lunch and dinner |
SEK 203 |
SEK 142 |
SEK 102 |
SEK 61 |
|
Lunch/dinner |
SEK 102 |
SEK 71 |
SEK 51 |
SEK 30 |
|
Breakfast |
SEK 58 |
SEK 41 |
SEK 29 |
SEK 17 |
Taxable meal benefit
- Breakfast: SEK 60 per day
- Lunch or dinner: SEK 120 per day
- Three meals or more: SEK 300 per day
Foreign Per Diem
- USA [Monthly update] - Domestic and foreign
- Northern Macedonia [monthly update] - Domestic only
2024 Mileage rate updates
Belgium - 0,4269 €/km
Canada:
|
Up to 5,000 km |
After 5,000 km |
Northwest Territories, Yukon, Nunavut |
|---|---|---|
|
70 cents |
64 cents |
Additional 4c per km |
Croatia - 0,50 €/km
Czech Republic:
|
Criteria |
Rate |
|
Car |
5.60 CZK |
|
Motorcycle |
1.50 CZK |
|
Moped |
1.50 CZK |
Denmark:
|
Driving up to and including 20,000 km annually |
3,79 kr./km |
|
Driving in excess of 20,000 km annually |
2,23 kr./km |
|
Driving using your own bicycle, moped, 45-wheel scooter or electric scooter |
0,62 kr./km |
Hungary (monthly update):
|
2024 |
Gasoline ESZ-95 |
Diesel |
Mix |
LPG |
|
January |
583 |
614 |
632 |
317 |
Netherlands - 0,23 €/km
Norway:
|
Vehicle |
Kroner per kilometer |
|
Car (including electric car) |
NOK 3.50 per km* |
|
Motor boat |
NOK 7.50 per km |
|
Snowmobile and ATV |
NOK 10.00 per km |
|
Heavy motorcycle (up to 125 ccm) |
2,95 kroner per km |
|
Moped or light motorcycle (up to 125 ccm) and other motorised means of transport |
NOK 2.00 per km |
The rate is set to NOK 4.90 per kilometer. In practice, the difference between the two rates means that you pay tax on the last 1.40 kroner that you're paid per kilometre.
Finland:
|
Vehicle (means of transport) |
Maximum allowance amounts per Km |
|---|---|
|
Passenger car |
57 cents, raised by:
|
|
Motorboat, up to 50 hp |
100 cents |
|
Motorboat, more than 50 hp |
145 cents |
|
Snowmobile |
138 cents |
|
All-terrain quadbike |
130 cents |
|
Motorcycle |
44 cents |
|
Moped |
23 cents |
|
Other means of transport |
14 cents. |
If an employee, enjoying the company car benefit known as the limited benefit (käyttöetu; förmån att använda bil), referred to in the official decision of the Tax Administration on benefits-in-kind, uses the company car for business travel and pays for the energy to run the vehicle, he is entitled to a kilometer allowance of no more than 13 cents per Km.
Switzerland:
- 0.72 CHF
USA Mileage:
- 67 cents per mile driven for business use
- 21 cents per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces
- 14 cents per mile driven in service of charitable organizations; the rate is set by statute
The above is a non-exhaustive list of the changes applicable as of January 1st, 2024. Our Compliance Department monitors official sources year-round to ensure that our systems are up to date with the latest rules, regulations, and rates.
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