{
  "name": "Verpflegungsmehraufwand Ausland § 9 Abs. 4a EStG (Auszug 30 wichtigste Länder)",
  "rechtsgrundlage": "§ 9 Abs. 4a EStG, BMF-Schreiben Auslands-Pauschalen",
  "stand": "2026-06-13",
  "gilt_ab": "2026-01-01",
  "hinweis": "Auszug der 30 häufigsten Länder. Komplette Liste (>200 Länder) im BMF-Schreiben.",
  "spalten": [
    "land",
    "tagegeld_24h_eur",
    "tagegeld_8_24h_eur",
    "uebernachtung_eur"
  ],
  "saetze": [
    [
      "Belgien",
      41,
      28,
      135
    ],
    [
      "Bulgarien",
      30,
      20,
      105
    ],
    [
      "Daenemark",
      75,
      50,
      220
    ],
    [
      "Estland",
      30,
      20,
      85
    ],
    [
      "Finnland",
      47,
      32,
      140
    ],
    [
      "Frankreich (Paris)",
      58,
      39,
      198
    ],
    [
      "Frankreich (sonst)",
      44,
      30,
      117
    ],
    [
      "Griechenland",
      47,
      32,
      132
    ],
    [
      "Irland",
      60,
      40,
      200
    ],
    [
      "Italien (Rom/Mailand)",
      58,
      39,
      175
    ],
    [
      "Italien (sonst)",
      41,
      28,
      130
    ],
    [
      "Japan (Tokio)",
      71,
      48,
      220
    ],
    [
      "Japan (sonst)",
      56,
      38,
      165
    ],
    [
      "Kanada",
      56,
      38,
      145
    ],
    [
      "Kroatien",
      36,
      24,
      120
    ],
    [
      "Luxemburg",
      47,
      32,
      130
    ],
    [
      "Niederlande",
      47,
      32,
      130
    ],
    [
      "Norwegen",
      80,
      53,
      260
    ],
    [
      "Oesterreich",
      41,
      28,
      125
    ],
    [
      "Polen",
      30,
      20,
      100
    ],
    [
      "Portugal",
      41,
      28,
      130
    ],
    [
      "Russland (Moskau)",
      53,
      36,
      170
    ],
    [
      "Schweden",
      65,
      44,
      195
    ],
    [
      "Schweiz",
      67,
      45,
      200
    ],
    [
      "Slowakei",
      32,
      22,
      110
    ],
    [
      "Spanien (Madrid/Barcelona)",
      54,
      36,
      150
    ],
    [
      "Spanien (sonst)",
      41,
      28,
      110
    ],
    [
      "Tschechien",
      32,
      22,
      105
    ],
    [
      "Tuerkei (Istanbul)",
      38,
      26,
      130
    ],
    [
      "Tuerkei (sonst)",
      32,
      22,
      100
    ],
    [
      "Ungarn",
      30,
      20,
      100
    ],
    [
      "USA (Washington/NYC/LA/SF)",
      75,
      50,
      280
    ],
    [
      "USA (sonst)",
      56,
      38,
      175
    ],
    [
      "Vereinigtes Koenigreich (London)",
      74,
      49,
      230
    ],
    [
      "Vereinigtes Koenigreich (sonst)",
      58,
      39,
      145
    ]
  ],
  "hinweis_quellen": "Auszug aus dem BMF-Schreiben zu Auslandstage- und Auslandsübernachtungsgeldern; verbindliche Quelle: tools.steuersoft.de/bmf-index.json (Suche \"Auslandstagegeld\")."
}