❗️Please Note: This text is not a substitute for legal advice from a tax advisor. It serves only as supporting information.❗️
What is the Federal Travel Expenses Act (BRKG)?
The BRKG is a set of rules that regulates the type and scope of travel allowances for people who work for the federal government. This includes civil servants, judges, and soldiers.
In addition, there are organizations that adopt the regulations. This is mainly done by non-profit organizations that are supported by public funds.
Does the BRKG apply to business trips by private companies?
As a rule, not. The rules of business travel as well as the tax-free reimbursement options are defined elsewhere by the legislator and are not affected by the BRKG, even if the name suggests this.
Which areas of the BRKG does Circula cover?
Circula enables the calculation of per diems according to the rules of the BRKG.
For domestic travel, the guideline values and the calculation of per diems coincide with the tax-free limits for additional subsistence expenses. Thus, they are also set up in the standard setup of Circula.
For foreign countries, the current rates for per diems abroad are deposited by the Federal Ministry of the Interior and are constantly updated.
Furthermore, the calculation of the per diem abroad is adjusted to the BRKG. Half-days, arrival days, and departure days are 80% of the total value. The meal reduction is 20% for breakfast and 40% each for lunch and dinner.
The accommodation allowance abroad has also been adjusted (as of August 2023: 30€ per night).
❗️In order for calculations for international travel are available in your Circula account, the account must be configured accordingly by our Customer Support Team.❗️
Does Circula cover the BRKG completely?
No, because the BRKG is a comprehensive set of rules covering many topics that do not concern travel expenses. In addition, there are also outdated and niche regulations that, according to our research, do not play a role in everyday life for most companies and organizations.
Why do I see a different calculation in my Circula account?
The basic setting of Circula is geared towards private sector companies whose additional catering expenses are calculated differently.
Please contact our support to activate the BRKG setting for your account.
How do I activate the BRKG settings in my account?
Please contact our support.
Do you still have questions?
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