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In Germany, per diem allowances are calculated in accordance with the provisions of the German Income Tax Act [16] The Act sets out the per diem amounts that must be paid based on the location the temporary location a worker is visiting and the duration of stay. The rates are reviewed and normally increased on an annual basis.
Travel and subsistence expenses describe the cost of spending on business travel, meals, hotels, sundry items such as laundry (though usually only on long trips) and similar ad hoc expenditures. [1] These reimbursements often have tax and related implications, and vary depending on the country of the business.
Basic allowance for subsistence (BAS): BAS is meant to offset costs for a member's meals. This allowance is based in the historic origins of the military in which the military provided room and board (or rations) as part of a member's pay. This allowance is not intended to offset the costs of meals for family members.
Frequently a "utility allowance" also accompanies OHA. This is usually a flat rate given to the member to cover the cost of utilities, regardless of the actual amount. In certain countries, an additional Move In Housing Allowance (MIHA) is allotted to cover the cost of cleaning, maintenance, repainting, and general refurbishing of the rental unit.
Class I – Items of subsistence, e.g., food and forage, which are consumed by personnel or animals at an approximately uniform rate, irrespective of local changes in combat or terrain conditions. Class II – Supplies for which allowances are established by tables of organization and equipment, e.g., clothing, weapons, tools, spare parts ...
The root of mess is the Old French mes, "portion of food" (cf. modern French mets), drawn from the Latin verb mittere, meaning "to send" and "to put" (cf. modern French mettre), the original sense being "a course of a meal put on the table"; cfr. also the modern Italian portata with the same meaning, past participle of portare, to bring.
Tax Allowances. Circumstance. Number of Allowances You Can Claim. Single. 0-1. Married filing jointly. 1. Head of household. 1. Married filing separately, and have only one job
Basic Allowance for Housing (BAH) is calculated based on several factors, primarily the location of the military member's duty station, their pay grade, and whether they have dependents. BAH rates are determined annually by the Department of Defense and are intended to cover a portion of the housing costs for military personnel.