New per diem rates for additional meal expenses

The additional meal expenses that can be claimed as business expenses by entrepreneurs or as income-related expenses by employees are to be increased. For each calendar day on which there is an absence of 24 hours from the employee's home and primary place of work, the rate is to be raised from the previous €28 to €30. For an absence of more than eight hours from the home and primary place of work, the rate is to be raised from the previous €14 to €15.