It is conceivable that in the case of an external tax audit, the
length of a business trip might be questioned or doubted by the tax
auditor. As the burden of proof lies with the taxpayer, unambiguous
documentation should be provided that an extension of the business trip
did not take place due to private (holiday) interests, but owing to
force majeure. The following evidence would support such an
argumentation:
- Archiving of the original flight booking and confirmation by
the airline that the original flight could not take place because of
the general no-fly order;
- In addition, archiving of the original hotel booking and
confirmation by the hotel that the extension of the booking took place
because of the general no-fly order;
- Written note on file documenting the involuntary extension of
the trip due to the no-fly order issued because of the ash cloud, and
that it was not extended to accommodate for a subsequent private
holiday trip.
If you have any questions, we would be happy to advise you on this matter. You can contact us by phone at +49 89 76906 0.
