Please find below information regarding the Czech per diem as well as other travel expenses, correct as at the close of 2012 going into 2013, courtesy of Baker Tilly Czech Republic’s Head of Tax Lucia Rablova.
The new aspect is the obligation to reduce meal allowances when a free meal was provided.
The minimum statutory rates of meal allowances in case of domestic business trips are shown in the following table:
|Period of domestic business trip in calendar day||Meal allowances according to the decree||Obligatory reduction for 1 free meal|
|5 – 12 hours||min. CZK 64 (max. CZK 76)||up to 70%|
|12 – 18 hours||min. CZK 96 (max. CZK 116)||up to 35%|
|more than 18 hours||min. CZK 151 (max. CZK 181)||up to 25%|
The minimum statutory rates of meal allowances in case of business trips abroad are shown in the following table:
|Period of domestic business trip in calendar day||Meal allowances||Obligatory reduction for 1 free meal|
|less than 1 hour||———||——–|
|5 – 12 hours||1/3 of basic rate||up to 70%|
|12 – 18 hours||2/3 of basic rate||up to 35%|
|more than 18 hours||the basic rate||up to 25%|
Naturally, an employer may provide meal allowances to a higher amount, i.e. may set a higher rate of meal allowances or may claim reduction in lower than the statutory rate. From the corporate income tax point of view, the full amount of meal allowances is tax deductible. However, any difference between actually paid meal allowances and statutory provided maximum limits for employees in the public budgets sphere (see column II in table 1 – max. amount) is subject to personal income tax from dependent activities and is counted also for social and health insurance computations.
– CZK 3.70 per km and petrol usage reimbursement (price according to the receipt or average price according to the annually issued decree may be used)
– by receipt
- Netanyahu thanks Czech Republic for support (jta.org)
- Czech police uncovers a $20 million carbon credit fraud (motls.blogspot.com)
- Marianne Memorial – Terezin, Czech Republic (travelpod.com)