# Travel & Business Expenses Guidelines

## Booking

Every employee except the head of a department or the management is responsible for booking their own travels. Head of departments and management may delegate the booking to the secretariat.

## Costs

Costs must be below the cost break down below. If costs are more expensive for example due to:

* Trade fairs
* Events which require to stay in the same hotel as customers
* More expensive travel destinations (e.g. more expensive cities)

The following costs are only general guidelines and maximum amounts. Please note that even costs below this limits can be challenged if they are deemed inappropriate by the finance department.

## Hotels

| Type               | Employee          | Head of department   | Management      |
| ------------------ | ----------------- | -------------------- | --------------- |
| Germany            | < 100 EUR         | < 250 EUR            | < 350 EUR        |
| International      | < 120 EUR         | < 300 EUR            | < 450 EUR        |

## Traveling

| Type               | Employee          | Head of department   | Management       |
| ------------------ | ----------------- | -------------------- | ---------------- |
| Flight < 300 km    | not allowed       | Economy                | Premium Economy  |
| Flight >= 300 km   | Economy           | Premium Economy      | Business         |
| Flight >= 3.000 km | Premium Economy   | Business             | Business          |
| Train              | 2nd class         | 1st class              | 1st class         |
| Private car        | not allowed       | 0.30 EUR per km      | 0.30 EUR per km  |
| Company car        | approved by HOD   | allowed              | allowed           |
| Taxi               | only within city  | only within city     | only within city |

## Per diems

The per diems are paid according to the German regulation regarding per diems (Verpflegungsmehraufwendungen).

For Germany they are:

| Type              | Employee    | Head of department   | Management  |
| ----------------- | ----------- | -------------------- | ----------- |
| > 8 and < 24 h    | 14.00 EUR   | 14.00 EUR            | 14.00 EUR   |
| 24 h (full day)   | 28.00 EUR   | 28.00 EUR            | 28.00 EUR   |

The German [Bundesfinanyministerium](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2021-09-27-steuerliche-behandlung-reisekosten-reisekostenverguetungen-2022.pdf?__blob=publicationFile&v=2) provides a list with per diems per country.

## Presents

| Type                 | Employee        | Head of department   | Management  |
| ---------------------| --------------- | -------------------- | ----------- |
| No special occasion  | not allowed     | not allowed          | not allowed |
| Special occasion     | approval by HOD | 35.00 w/o approval > 35.00 approval by management | <= 1,000.00 EUR |

## Entertainment

Entertainment expenses are calculated per day and are only paid if they are realized together with customers or other business partners.

| Type                         | Employee    | Head of department   | Management  |
| ---------------------------- | ----------- | -------------------- | ----------- |
| per business partner per day | 50.00 EUR   | 120.00 EUR           | 200.00 EUR  |

2022-01-01 - Version 1.0
