Non-claimable travel allowances

Non-claimable travel allowances are allowances that the employer is not obliged to provide to the employee. Their provision is based on an agreement between:

• the employer and the employee in the employment contract or other written agreement;
• the employer and the trade union, i.e. their provision is agreed in the collective agreement; or
• their provision is left to the discretion of the employer (e. g. on the basis of an internal regulation).

Non-claimable travel allowances are subject to tax and are included in the employee’s taxable income.