The Federal Ministry of Finance has announced that there will be no reassessment of flat rate amounts for expenses for travelling abroad until 01.01.2012. Under German tax law published per diem rates allow deductions from income. The rates vary depending on which country or part of a country the employee is travelling to. For example, the per diem deduction for travel to London is higher than that for other parts of the United Kingdom.
Until the reassessment the current rates for 2010 which were confirmed by Decree of the Federal Ministry of Finance dated 17 December 2009 will remain in force until 1 January 2011.
Decree of the Federal Ministry of Finance: Announcement dated 17 December 2009 (BStBl 2009 I S. 1601)