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Tax-exempt fixed expense allowance for subsistence costs in Government CAO
The fixed allowance for subsistence costs in the Government Collective Labour Agreement (CAO) has been indexed
The subsistence allowance amounts for national and international travel by public officials have been indexed in the Government CAO from 1 January 2025.
Employers who are not bound by the Government CAO can also make use of this scheme. The advantage of this is that it then becomes unnecessary to undertake a cost analysis of the actual costs. It is important, however, to meet the additional conditions. For example, from a cost point of view the employee’s circumstances must be similar to those of a public official travelling on government business. A non-public-sector employer will have to be able to demonstrate this. Furthermore, this employer will have to apply the same allowances and conditions. Applying the same conditions is often difficult in practice. If an employer wishes to make use of this scheme it is therefore advisable to check carefully whether the other conditions can also be met.