Blanket allowances

By Sven Rücker, ECOVIS Düsseldorf, Germany

There are several blanket allowances that can be paid tax free to employees of German companies travelling abroad. They differ from country to country and are subject to change at regular intervals – last amended with effective date January 1st 2014.

The standard amounts for the People’s Republic of China are listed below
a) for a period of absence of at least 24 hours per calendar day
b) for the arrival and departure day as well as an absence lasting more than 8 hours per calendar day
c) lump sum for accommodation costs

Please be aware that the system was changed, too, starting January 1st 2014 – a period af absence of 14 hours or more per day is not relevant any more.

The amounts differ from region to region in China as follows:

– Chengdu
a) 32
b) 21
c) 85

– Hongkong
a) 62
b) 41
c) 170

– Beijing
a) 39
b) 26
c) 115

– Shanghai
a) 42
b) 28
c) 140

– Other
a) 33
b) 22
c) 80