Increased living expenses due to temporary business trips
You may receive an additional deduction in tax assessment if you have made temporary business trips. A temporary business trip is a trip you have made outside your regular area of operation, such as a training trip, a trip to pick up goods or a temporary long-distance trip for selling products. If the business trip took place inside your company’s regular area of operation, you cannot get the additional deduction. Read more about deducting expenses related to business trips.
The maximum amount for the additional deduction is the same as the maximum daily allowance payable to wage earners. See the amounts in the Tax Administration decision.
If you have deducted your increased living expenses in accounting and the total amount of the expenses exceeds the maximum amount of additional deduction calculated according to the Tax Administration’s cost allowance decision, the actual costs will be deducted in the tax assessment. As a result, no additional deduction can be made, so do not fill in this column.
In this section, also report your spouse's additional deduction if you run the business together with your spouse.
How to file in MyTax
Separate between different types of travel days:
- domestic business trips lasting over 6 hours but less than 10 hours
- domestic business trips lasting over 10 hours
- international trips.
Open the specification for the trip in question and fill in the following details:
- number of travel days, and
- whether you have deducted all or some of the expenses related to the trip in your accounting. If you have deducted these expenses in the accounting, enter the amount deducted.
MyTax calculates the amount of the additional deduction.
How to file on paper forms
Fill in the following details in section 9:
Separate between different types of travel days:
- domestic business trips lasting over 6 hours but less than 10 hours
- domestic business trips lasting over 10 hours
- international trips.
Columns 2–6:
Column 2: Enter the number of travel days in the specifications.
Column 3: Enter the maximum deductions for domestic travel per travel day. See the amounts in the Tax Administration decision.
Column 4: Calculate the maximum amount of deduction for all travel days in total. To calculate the maximum amount of deduction for travel abroad, multiply the total travel days in each country by that country's foreign per diem allowance and add together the amounts of all the countries. See the amounts of foreign daily allowance per country in the Tax Administration’s cost allowance decision.
Column 5: On each line, enter the portion of the increased living expenses related to temporary business travel that you have deducted in accounting.
Column 6: Calculate and enter here the amount of additional deduction: subtract from the maximum amount the expenses that you have deducted in accounting. If you have not deducted any of the increased living expenses in accounting, enter here the same amount that you entered in column 4 (Total maximum amount).
Section 2.3, “Additional deductions”: Calculate the total amount of the additional deduction.