Daily subsistence allowance for extended working hours in trade.
May 30, 2018 | 25,00 EUR | answered by Steuerberater Bernd Thomas
Dear Sir or Madam,
I am asking you the following question on behalf of a Polish acquaintance (residing in Frankfurt am Main).
The acquaintance from Poland is working as a self-employed individual in Germany. She has a permanent residence here and has registered a business as a senior caregiver. On average, she works in Germany for 7-8 months a year and visits her family in Poland for 4-5 months. The lady does not earn much (10000-12000€ turnover per year). In order to keep the profit as low as possible, corresponding costs are important.
The lady has various senior care assignments ranging from 10 days to 2-3 months. During this time, she lives with the seniors and provides care 24 hours a day - with 2-3 hours of break time. There is a separate care contract for each client to be cared for. These assignments are scattered throughout Germany. Is it possible to claim meal expenses for these assignments? Or what other saving opportunities are there, apart from the usual "collecting receipts"?
Thank you in advance!
Dear inquirer,
I am pleased to answer your inquiry based on the information provided in the context of an initial consultation on frag-einen.com. The response is based on the factual information you have provided. Missing or incorrect information can affect the legal outcome.
Your acquaintance can claim travel expenses as business expenses in your profit determination. This includes not only travel and accommodation costs, but also flat-rate meal allowances. She can claim €12 for absences of more than 8 hours and on the arrival and departure days of multi-day trips, and €24 for full-day absences.
For proof purposes, your acquaintance should continuously document the absences (arrival and departure, destination, and purpose).
Yours sincerely,
Bernd Thomas
Tax Advisor
Dipl.-Kaufmann (FH) Bernd Thomas, Tax Advisor, Neustadtswall 85, 28199 Bremen, VAT ID No. DE316948369, Member of the Hanseatic Chamber of Tax Advisors Bremen, Registration Number 111705, Professional liability insurance with R+V Allgemeine Versicherung AG, Mittlerer Pfad 24, 70499 Stuttgart, Insurance Sum: €250,000 for each individual claim; Annual maximum coverage: €1,000,000 (for all damages in one insurance year)
