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:
by at least 2 hours
€24.00
by more than 6 hours
€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: Breakfast, lunch and dinner
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 (Ft/l)
Diesel (Ft/l)
Mix (Ft/l)
LPG (Ft/l)
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:
10 cents for towing a trailer.
15 cents, if performance of the duties-at-hand requires towing a caravan attached to the car.
29 cents, if performance of duties requires towing a mobile canteen or other comparable heavy load attached to the car.
4 cents for transporting machinery or other items in the car; weighing over 80 kilograms, or of large size.
4 cents, if performance of duties requires the employee to transport a dog in the car
12 cents for actual kilometers driven on forest roads or road construction sites closed to other traffic if performance of duties so requires.
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.
