7,1,1,2. Travel expenses and allowances

Allowances for travel expenses and normal subsistence and subsistence expenses in hospitality establishments that meet the requirements and limits set out in Article 9 of the Tax Regulation are exempt from taxation.

Allocations for travel, subsistence and subsistence expenses that exceed the planned limits will be subject to tax.

1. Allocations for transport expenses
2. Allowances for subsistence and subsistence expenses
3. Special rules