Contemporary Issues
A-1 Certification with delegations up July 2019 mandatory
The A-1 certificate can be requested electronically up January 2018, and has to be carried even with one day trips.
The application of the A-1 certificate has to be ordered with the health insurance. Private insured people have to apply the certificate with the annuity insurance.
For more information follow this link (unfortunately only in German):
https://www.dvka.de/media/dokumente/verschiedene/AnwendungA1.pdf
Daily allowances and overnight lump sum valid from January 2024 can be seen here:
https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2023-11-21-steuerliche-behandlung-reisekosten-reisekostenverguetungen-2024.pdf?__blob=publicationFile&v=1