{"id":14700,"date":"2015-02-17T13:05:00","date_gmt":"2015-02-17T12:05:00","guid":{"rendered":"https:\/\/rechtsanwalt.fr\/?p=14700"},"modified":"2021-04-06T18:25:46","modified_gmt":"2021-04-06T16:25:46","slug":"entreprises-en-allemagne-frais-de-deplacements-a-letranger-en-2015","status":"publish","type":"post","link":"https:\/\/rechtsanwalt.fr\/fr\/entreprises-en-allemagne-frais-de-deplacements-a-letranger-en-2015\/","title":{"rendered":"Entreprises en Allemagne : Frais de d\u00e9placements \u00e0 l\u2019\u00e9tranger en 2015"},"content":{"rendered":"<div class=\"boimg-circle-rechtsgebiete-team-kontakt boimg-left-space\">\n<div class=\"boimg-circle_img1\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/equipe\/ulrich-martin\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2020\/04\/ulrich_martin_webportrait_epp.jpg\"><\/a><\/div>\n<div class=\"botext-circle\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/equipe\/ulrich-martin\/\">Ulrich Martin <sup>DEA \/ DESE<\/sup><\/a><\/div>\n<div class=\"botext-circle-sub\">Rechtsanwalt<\/div>\n<div class=\"botext-circle-sub\"><a onclick=\"return gtag_report_conversion('mailto:martin@rechtsanwalt.fr');\" href=\"mailto:martin@rechtsanwalt.fr\">martin@rechtsanwalt.fr<\/a><\/div>\n<div class=\"botext-circle-sub-tel\"><a href=\"tel:0033388456545\">+33 (0) 3 88 45 65 45<\/a><\/div>\n<\/div>\n<div style=\"height:40px\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Les employeurs allemands peuvent rembourser \u00e0 leurs salari\u00e9s les frais de d\u00e9placements \u00e0 l\u2019\u00e9tranger \u00e0 concurrence de montants forfaitaires fix\u00e9s pour chaque pays, exon\u00e9r\u00e9s d\u2019imp\u00f4ts. Le <em>Bundesfinanzministerium <\/em>(Minist\u00e8re f\u00e9d\u00e9ral des finances) vient de publier les forfaits applicables pour l\u2019ann\u00e9e 2015. Les frais d\u2019h\u00e9bergement et les frais suppl\u00e9mentaires de repas peuvent \u00eatre rembours\u00e9s par l\u2019employeur \u00e0 concurrence des montants forfaitaires fix\u00e9s pour chaque pays, exon\u00e9r\u00e9s d\u2019imp\u00f4ts.&nbsp;<\/strong><\/p>\n\n\n\n<p>Pour les activit\u00e9s professionnelles exerc\u00e9es \u00e0 l\u2019\u00e9tranger, la r\u00e9forme des frais de d\u00e9placement 2014 ne pr\u00e9voit plus que deux forfaits \u00e0 hauteur de 120% et 80% des indemnit\u00e9s journali\u00e8res pr\u00e9vues par la loi allemande r\u00e9gissant les frais de d\u00e9placement (<em>Bundesreisekostengesetz<\/em>). L\u2019administration fiscale allemande a publi\u00e9 les nouveaux montants en euros pour 2015 (<em>Bundesfinanzministerium<\/em>, circulaire du 19 d\u00e9cembre 2014, r\u00e9f. IV C 5 - S 2353\/08\/10006 :005).&nbsp;<\/p>\n\n\n\n<p>Les montants forfaitaires actuellement applicables en Allemagne au titre du remboursement de frais de d\u00e9placement \u00e0 l\u2019\u00e9tranger sont consultables sur la page internet suivante :&nbsp;<\/p>\n\n\n\n<p>http:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Lohnst euer\/2014-12-19-Steuerliche-Behandlung-Reisekosten-Reisekostenverguetungen- 2015.pdf?__blob=publicationFile&amp;v=3&nbsp;<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les employeurs allemands peuvent rembourser \u00e0 leurs salari\u00e9s les frais de d\u00e9placements \u00e0 l\u2019\u00e9tranger \u00e0 concurrence de montants forfaitaires fix\u00e9s pour chaque pays, exon\u00e9r\u00e9s d\u2019imp\u00f4ts. Le Bundesfinanzministerium (Minist\u00e8re f\u00e9d\u00e9ral des finances) vient de publier les forfaits applicables pour l\u2019ann\u00e9e 2015. Les frais d\u2019h\u00e9bergement et les frais suppl\u00e9mentaires de repas peuvent \u00eatre rembours\u00e9s par l\u2019employeur \u00e0 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[167],"tags":[],"class_list":["post-14700","post","type-post","status-publish","format-standard","hentry","category-archive-2015-fr-droit-social"],"_links":{"self":[{"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/posts\/14700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/comments?post=14700"}],"version-history":[{"count":0,"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/posts\/14700\/revisions"}],"wp:attachment":[{"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/media?parent=14700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/categories?post=14700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/tags?post=14700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}