Compare each trip with the correct annual rate
Use the country or region rate for the travel year. Germany’s 2026 rate is S$175 per day: S$200 daily for six days produces S$150 taxable excess for Form IR8A. An allowance below the limit on one trip cannot offset taxable excess on another. These limits do not dictate what an employer may pay.
Separate allowances from genuine reimbursements
Actual business reimbursements for meals, laundry and other listed expenses are not taxable. Overseas accommodation, airport transfers, intercity business travel and business entertainment fall outside the per diem allowance. Airport parking and warm-clothing or luggage allowances are taxable, while qualifying actual clothing or luggage reimbursements are not. Apply a consistent exchange-rate source and reasonable travel-day policy.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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