Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment

Abstract

Travel allowances, such as delegation, secondment (including cross-border secondment), and benefits under the mobility clause have specific legal features and are regulated by different provisions and sometimes even by special laws. As professional accountants, we must know the legal provisions for each type of travel to correctly classify income and apply the appropriate tax treatment.

Keywords

• travel allowance
• delegation
• secondment
• mobility clause
• employment contract
• employee
• employer