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+# Travel & business expenses
+
+## 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 deligate 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  	  |
+
+## Travelling
+
+| 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  |
+