In recent years, the Reisekostenrecht was primarily influenced by the judgments of the courts. Therefore, it was brought in September 2012, a law on the road that should lead to a considerable simplification of the tax law travel expenses. After long negotiations, the Federal Council approved the "Act to amend and simplify the corporate tax system and the tax laws, travel expenses" on 1.2.2013. Subsequently, however, were a number of questions that should be clarified in a ministerial letter to the end of September 2013. The seminar covers practically the final provisions of the new travel law in 2014. It will then present the detailed introduction letter from the Federal Ministry of Finance is presented. You will also receive comprehensive information on more BMF letter, current BFH judgments and the latest administrative instructions on the subject. , the new law will be illustrated with many practical examples. You will learn how to implement the new rules correctly and optimally for all involved in your business from a tax and labor law perspective.