The owner of a business has a permanent establishment at the fixed place of business of his client if he continuously works there, even if he has his own permanent establishment at a different place. After the revision of the tax law on travel expenses as of 2014, the first place of work is primarily determined based on the employee's contractual assignment or by internal instructions of the employer.
The Supreme Tax Court has held that an employee may deduct his accommodation and commuting costs while on secondment abroad from his employment income (if taxable) as travelling expenses.
The Supreme Tax Court has held that a sailor is not restricted to the first three months of a cruise in his entitlement to a tax-free daily allowance for subsistence whilst travelling.
The Supreme Tax Court has disallowed an expense deduction up to the higher lump-sum amount for accommodation on business travel, where the employer bore the actual amount payable.
