Originally Posted by
shonanroger
Well. It’s nevertheless no tax fraud when your employee isn’t located in Germany. ... or is it? Maybe I’m overlooking here something.
Changing the invoice from the correct - let’s assume - 87 EUR room plus 26 EUR breakfast to 100 EUR room plus 13 EUR breakfast or even 113 EUR room plus zero EUR breakfast would be by the book VAT tax fraud notwithstanding your residence.
Changing the invoice from 87 EUR room plus 26 EUR breakfast to 87 EUR room plus 26 EUR business package is tax neutral as the tax privileged room rate remains at 87 EUR. It is fraud v/v the employer as he took breakfast (not being entitled to reimbursement) and had the invoice changed to „business package“ obviously being entitled.
It may become tax fraud for German employees as the employer may only reimburse a limited amount for breakfast tax free and any difference between this limited amount and the amount paid is subject to income tax and this will obviously not happen if the employee circumvents this rule by „rebranding“ a breakfast into a „business package“..