Expense reimbursement of business trips abroad

The Dutch Ministry of Finance recently published updated guidelines regarding the reimbursement of expenses incurred during business trips abroad, such as meals, lodging and out of pocket expenses. Employers can reimburse expenses incurred for and relating to business trips abroad tax exempt up to the tax free amounts available to civil servants travelling abroad for the government. The updated guidelines not only reduces these tax exempt amounts but in order to reimburse the expenses tax free companies also need to determine  for their employees whether the circumstances are sufficiently similar to government officials on business trips abroad.