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["Attachment to \"Clearance of travel costs (Reisekostenabrechnung)\":",null,null,null,null,null,null,"Daily Allowance 2026"]
[]
["Traveller"]
[]
["date of travel (DD.MM.YY)1)"]
["place of business2)"]
["daily allowance3)"]
["8-24 hrs (80 %)4)"]
["≥ 24 hrs (100 %)4)"]
["subtotal",{"$f":"IF(B8+B9>1,\"FEHLER\",IF(C7>0,IF(B6=\"D\",14+B9*14,B7*0.8+B9*B7*0.2),IF(B6=\"D\",14*B8+28*B9,(B8*0.8+B9)*B7)))","v":0},{"$f":"IF(C8+C9>1,\"FEHLER\",IF(AND(C8>0,D5=C5+1),\"FEHLER\",IF(AND(C8+C9=0,D5-1>C5),\"FEHLER\",IF(AND(C9=0,D5=C5+1),\"FEHLER\",IF(D7=0,IF(C6=\"D\",14+(C9*14),C7*0.8+C9*C7*0.2),IF(C6=\"D\",14*C8+28*C9,(C8*0.8+C9)*C7))))))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0]
["breakfast (20 %)5)"]
["lunch (40 %)5)"]
["dinner (40 %)5)"]
["cut-off amount",{"$f":"B7*(0.2*B11+0.4*B12+0.4*B13)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["net pay",{"$f":"IF((B10-B14)<0,0,(B10-B14))","v":0},{"$f":"IF((C10-C14)<0,0,(C10-C14))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0]
["final net pay:",{"$f":"SUM(B15:P15)","v":0}]
[]
[]
[null,"(place, date and signature)"]
[]
["1) Please list only business travel days, i.e. no private travel days"]
["2) Please fill in either \"D\" or \"d\" for Germany or the name of your international place of business. Acc. para 4.3 (3) of sequa's travel guideline the place of business has to be determined as follows:"]
["    - travel time touches 1 calendar only: On the outward trip, place of business is the place reached before midnight. On the return trip place of business of the place where you have finished your business before travelling home."]
["    - 2 consecutive travel days: On the day of departure \"place of business\" is the place of departure. On the day of arrival \"place of business\" is the final business (or home) destination, reached before midnight."]
["    - more than 2 consecutive travel days: On the day between day of departure and day of arrival \"place of business\" is Austria."]
["3) Please fill in the amount of the daily allowance. You find the respective amount in the country list of the daily allowances. Please make sure that you use the correct list since each list is valid for a specific \n"]
["   calender year, only. Please use the list that is applicable for your travel period. Starting on the 15th day of stay at the same international (domestic) place of business the daily allowance has to be reduced "]
["   by 10 % (50 %). The day of arrival is NOT to be counted as a day of stay."]
["4) Please mark relevant period of absence with \"1\". Remark: special regulation for Germany: an one-day trip in Germany (>8 h) results in a daily allownace of 14,00 EUR"]
["   In case of at least 2 consecutive travel days: On the day of departure and on the day of return a lumpsum  will be paid - not depending on your real travel time."]
["   (Germany: € 14,- other countries:80 % of full daily allowance of your international place of business)"]
["5) Please mark with \"1\", if you have enjoyed meals for free (also on flights), even if the final net pay is 0.\n  \n   "]

{"sheet":"list of daily allowances 2026","index":1,"n_rows":242,"n_cols":4,"rows_kept":242,"cut":false,"hidden":false,"merged":[[237,0,237,2],[238,0,238,2],[239,0,239,2],[236,0,236,3],[240,0,240,2]]}
["place of business","daily allowance \nacc. to BRKG \nin EUR","max. amount \nin EUR \nfor accomodation  \n(against receipt*)","lump-sum amount \nin EUR \nfor accomodation  \n(w/o receipt)"]
["Germany",28,70,20]
[]
["place of business","daily allowance \nacc. to ARV \nin EUR","max. amount \nin EUR \nfor accomodation  \n(against receipt*)","lump-sum amount \nin EUR \nfor accomodation  \n(w/o receipt)"]
["Ägypten",41,112,{"$f":"IF(C5> 60, 30,C5*0.5)","v":30}]
["Albanien",27,116,{"$f":"IF(C6> 60, 30,C6*0.5)","v":30}]
["Algerien",39,120,{"$f":"IF(C7> 60, 30,C7*0.5)","v":30}]
["Andorra",37,135,30]
["Angola",33,368,30]
["Äquatorialguinea",35,166,{"$f":"IF(C10> 60, 30,C10*0.5)","v":30}]
["Argentinien",35,119,30]
["Armenien",24,107,30]
["Aserbaidschan",36,88,30]
["Äthiopien",36,159,{"$f":"IF(C14> 60, 30,C14*0.5)","v":30}]
["Australien"]
["- Canberra",61,186,30]
["- Sydney",47,173,30]
["- im Übrigen",47,173,30]
["Bahrain",40,153,30]
["Bangladesch",38,189,30]
["Barbados",45,206,30]
["Belarus",17,148,30]
["Belgien",49,141,30]
["Benin",33,168,30]
["Bhutan",22,176,30]
["Bolivien",38,108,30]
["Bosnien und Herzegowina",26,109,30]
["Botsuana",33,105,30]
["Brasilien"]
["- Brasilia",42,88,30]
["- Rio de Janeiro",57,140,30]
["- Sao Paulo",38,151,30]
["- im Übrigen",38,88,30]
["Brunei",37,110,30]
["Bulgarien",31,109,30]
["Burkina Faso",32,230,30]
["Burundi",48,102,30]
["Chile",36,154,30]
["China"]
["- Hongkong",69,209,30]
["- Peking",47,184,30]
["- Shanghai",40,142,30]
["- im Übrigen",40,142,30]
["Costa Rica",50,127,30]
["Côte d'Ivoire",50,171,30]
["Dänemark",62,183,30]
["Dominikanische Republik",41,167,30]
["Dschibuti",64,255,30]
["Ecuador",22,103,30]
["El Salvador",54,161,30]
["Eritrea",38,78,30]
["Estland",32,125,30]
["Fidschi",26,183,30]
["Finnland",45,171,30]
["Frankreich"]
["- Paris sowie die Départements der Ile de France**",48,159,30]
["- im Übrigen",44,105,30]
["Gabun",53,263,30]
["Gambia",33,161,30]
["Georgien",37,87,30]
["Ghana",38,203,30]
["Griechenland"]
["- Athen",33,139,{"$f":"IF(C63> 60, 30,C63*0.5)","v":30}]
["- im Übrigen",30,150,30]
["Guatemala",38,124,30]
["Guinea",49,140,30]
["Guinea-Bissau",26,113,30]
["Honduras",47,198,30]
["Indien"]
["- Bengalore",35,155,{"$f":"IF(C70> 60, 30,C70*0.5)","v":30}]
["- Chennai",18,80,30]
["- Kalkutta",26,167,30]
["- Mumbai",44,218,30]
["- Neu Dehli",38,211,30]
["- im Übrigen",18,80,30]
["Indonesien",37,179,30]
["Iran",27,196,30]
["Irland",53,164,30]
["Island",51,187,30]
["Israel",49,268,30]
["Italien"]
["- Mailand",35,191,30]
["- Rom***",40,150,30]
["- im Übrigen",35,150,30]
["Jamaika",32,171,30]
["Japan"]
["- Tokio",41,285,30]
["- Osaka",27,141,30]
["- im Übrigen",27,141,30]
["Jordanien",47,134,30]
["Kambodscha",35,108,30]
["Kamerun",46,275,30]
["Kanada"]
["- Ottawa",51,214,30]
["- Toronto",45,392,30]
["- Vancouver",52,304,30]
["- im Übrigen",45,214,30]
["Kap Verde",31,90,30]
["Kasachstan",27,108,30]
["Katar",67,128,30]
["Kenia",40,217,30]
["Kirgisistan",29,80,30]
["Kolumbien",28,123,30]
["Kongo, Demokratische Republik",54,337,{"$f":"IF(C104> 60, 30,C104*0.5)","v":30}]
["Kongo, Republik",44,215,30]
["Korea, Republik",32,130,30]
["Kosovo",20,71,30]
["Kroatien",38,191,30]
["Kuba",42,170,30]
["Kuwait",52,224,30]
["Laos",29,71,30]
["Lesotho",23,104,30]
["Lettland",38,119,30]
["Libanon",57,146,30]
["Liberia",54,173,30]
["Liechtenstein",47,234,30]
["Litauen",40,124,30]
["Luxemburg",52,139,30]
["Madagaskar",27,116,30]
["Malawi",34,109,30]
["Malaysia",30,86,30]
["Malediven",58,200,30]
["Mali",35,141,30]
["Malta",49,191,30]
["Marokko",34,87,30]
["Marschall Inseln",37,112,30]
["Mauretanien",29,86,{"$f":"IF(C127> 60, 30,C127*0.5)","v":30}]
["Mauritius",36,172,30]
["Mexiko",33,337,30]
["Moldau, Republik",21,73,30]
["Monaco",43,187,30]
["Mongolai",19,92,30]
["Montenegro",26,85,30]
["Mosambik",42,208,30]
["Myanmar",19,103,30]
["Namibia",23,146,30]
["Nepal",27,125,30]
["Neuseeland",48,148,30]
["Nicaragua",38,105,30]
["Niederlande",48,167,30]
["Niger",35,131,30]
["Nigeria",43,202,30]
["Nordmazedonien",22,89,30]
["Norwegen",62,139,30]
["Oman",53,141,{"$f":"IF(C145> 60, 30,C145*0.5)","v":30}]
["Österreich",41,117,30]
["Pakistan",34,199,30]
["Palau",42,193,30]
["Panama",34,82,30]
["Papua-Neuguinea",49,159,30]
["Paraguay",32,124,30]
["Peru",43,128,30]
["Philippinen ****",34,140,30]
["Polen"]
["- Breslau",28,124,30]
["- Warschau",33,143,30]
["- im Übrigen",28,124,30]
["Portugal",26,111,30]
["Ruanda",36,117,30]
["Rumänien",31,103,30]
["Russische Föderation"]
["- Moskau",25,235,{"$f":"IF(C162> 60, 30,C162*0.5)","v":30}]
["- St. Petersburg",23,133,30]
["- im Übrigen",23,133,30]
["Sambia",31,105,30]
["Samoa",32,105,30]
["San Marino",28,79,{"$f":"IF(C167> 60, 30,C167*0.5)","v":30}]
["Sao Tomé und  Principe",30,147,30]
["Saudi Arabien"]
["- Djidda",47,181,30]
["- Riad",46,186,30]
["- im Übrigen",46,181,30]
["Schweden",55,140,30]
["Schweiz"]
["- Bern",68,195,30]
["- Genf",58,197,30]
["- im Übrigen",58,195,30]
["Senegal",40,160,30]
["Serbien",22,97,30]
["Sierra Leone",47,145,30]
["Simbabwe",52,198,30]
["Singapur",59,277,30]
["Slowakische Republik",27,121,30]
["Slowenien",31,126,30]
["Spanien"]
["- Barcelona",28,144,30]
["- Kanarische Inseln",30,103,30]
["- Madrid",35,131,30]
["- Palma de Mallorca",36,142,30]
["- im Übrigen",28,103,30]
["Sri Lanka",30,112,{"$f":"IF(C191> 60, 30,C191*0.5)","v":30}]
["Südafrika"]
["- Kapstadt",27,130,30]
["- Johannesburg",30,129,{"$f":"IF(C194> 60, 30,C194*0.5)","v":30}]
["- im Übrigen",24,109,30]
["Südsudan",42,159,30]
["Tadschikistan",22,85,30]
["Taiwan",42,174,30]
["Tansania",36,97,30]
["Thailand",30,114,30]
["Togo",30,144,30]
["Tonga",24,102,30]
["Trinidad und Tobago *****",55,203,30]
["Tschad",35,155,30]
["Tschechische Republik",26,77,30]
["Türkei"]
["- Ankara",26,110,30]
["- Izmir",36,120,30]
["- im Übrigen",20,107,30]
["Tunesien",33,144,30]
["Turkmenistan",23,135,30]
["Uganda",37,207,30]
["Ukraine",27,180,30]
["Ungarn",26,85,30]
["Uruguay",33,113,30]
["Usbekistan",26,133,30]
["Venezuela",42,178,30]
["Vereinigte Arabische Emirate",67,169,30]
["Vereinigte Staaten von Amerika (USA)"]
["- Atlanta",64,182,30]
["- Boston",52,333,30]
["- Chicago",54,233,30]
["- Houston",51,204,30]
["- Los Angeles",53,262,30]
["- Miami",54,256,30]
["- New York City",55,308,30]
["- San Francisco",49,327,30]
["- Washington D.C.",55,203,30]
["- im Übrigen",49,182,30]
["Vereinigtes Königreich von Großbritannien und Nordirland"]
["- London",55,163,30]
["- im Übrigen",43,99,30]
["Vietnam",30,111,30]
["Zentralafrikanische Republik",44,210,30]
["Zypern",35,125,30]
[]
["* Reimbursement of higher amounts is possible; however, the necessity must be justified in each individual case."]
["** These include the departments of 75-Paris, 77 -Seine-et-Marne,\n    78-Yvelines, 91-l'Essonne, 92-Hauts-de-Seine\n    93-Seine-Saint-Denis, 94-Val-de-Marne, 95-Val-d'Oise"]
["***   The amounts set for Rom also apply to Vatican City."]
["****  The amounts set for the Philippines also apply to Micronesia."]
["***** The amounts fixed for Trinidad and Tobago shall also apply to the States of Antigua and Barbuda,\n       Dominica, Grenada, Guyana, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines and\n       Suriname, which are art of its jurisdiction."]
[null,","]

{"sheet":"example","index":2,"n_rows":32,"n_cols":16,"rows_kept":32,"cut":false,"hidden":false,"merged":[[2,1,2,6],[31,0,31,15],[26,0,26,15],[27,0,27,15]]}
["Attachment to \"Clearance of travel costs (Reisekostenabrechnung)\":",null,null,null,null,null,null,"Daily Allowance 2026"]
[]
["Traveller","Max Mustermann"]
[]
["date of travel (DD.MM.YY)1)","2026-01-01","2026-01-02","2026-01-03","2026-01-04","2026-01-05","2026-01-06","2026-01-08","2026-01-09","2026-01-10","2026-01-11","2026-01-12"]
["place of business2)","d","San Marino","Chisinev / Moldau","New York","New York","San Francisco","San Francisco","Hawai","Hawai","Austria","d"]
["daily allowance3)",28,28,21,55,55,49,49,49,49,41,28]
["8-24 hrs (80 %)4)",null,null,null,null,null,1]
["≥ 24 hrs (100 %)4)",null,1,1,1,1,null,1,1,1,1]
["subtotal",{"$f":"IF(B8+B9>1,\"FEHLER\",IF(C7>0,IF(B6=\"D\",14+B9*14,B7*0.8+B9*B7*0.2),IF(B6=\"D\",14*B8+28*B9,(B8*0.8+B9)*B7)))","v":14},{"$f":"IF(C8+C9>1,\"FEHLER\",IF(AND(C8>0,D5=C5+1),\"FEHLER\",IF(AND(C8+C9=0,D5-1>C5),\"FEHLER\",IF(AND(C9=0,D5=C5+1),\"FEHLER\",IF(D7=0,IF(C6=\"D\",14+(C9*14),C7*0.8+C9*C7*0.2),IF(C6=\"D\",14*C8+28*C9,(C8*0.8+C9)*C7))))))","v":28},21,55,55,39.200000000000003,49,49,49,41,14,0,0,0,0]
["breakfast (20 %)5)",null,1,1,null,1,1,1,1,1,1,1]
["lunch (40 %)5)",null,null,1,1,null,null,null,null,null,1]
["dinner (40 %)5)",1,1,null,1,null,null,1,null,1,1]
["cut-off amount",{"$f":"B7*(0.2*B11+0.4*B12+0.4*B13)","v":11.200000000000001},16.800000000000004,12.600000000000001,44,11,9.8000000000000007,29.400000000000006,9.8000000000000007,29.400000000000006,41,5.6000000000000005,0,0,0,0]
["net pay",{"$f":"IF((B10-B14)<0,0,(B10-B14))","v":2.7999999999999989},{"$f":"IF((C10-C14)<0,0,(C10-C14))","v":11.199999999999996},8.3999999999999986,11,44,29.400000000000002,19.599999999999994,39.200000000000003,19.599999999999994,0,8.3999999999999986,0,0,0,0]
["final net pay:",{"$f":"SUM(B15:P15)","v":193.6}]
[]
["Bonn, 16.01.2026"]
[null,"(place, date and signature)"]
[]
["1) Please list only business travel days, i.e. no private travel days"]
["2) Please fill in either \"D\" or \"d\" for Germany or the name of your international place of business. Acc. para 4.3 (3) of sequa's travel guideline the place of business has to be determined as follows:"]
["    - travel time touches 1 calendar only: On the outward trip, place of business is the place reached before midnight. On the return trip place of business of the place where you have finished your business before travelling home."]
["    - 2 consecutive travel days: On the day of departure \"place of business\" is the place of departure. On the day of arrival \"place of business\" is the final business (or home) destination, reached before midnight."]
["    - more than 2 consecutive travel days: On the day between day of departure and day of arrival \"place of business\" is Austria."]
["3) Please fill in the amount of the daily allowance. You find the respective amount in the country list of the daily allowances. Please make sure that you use the correct list since each list is valid for a specific "]
["   calender year, only. Please use the list that is applicable for your travel period. Starting on the 15th day of stay at the same international (domestic) place of business the daily allowance has to be reduced "]
["   by 10 % (50 %). The day of arrival is NOT to be counted as a day of stay."]
["4) Please mark relevant period of absence with \"1\". Remark: special regulation for Germany: an one-day trip in Germany (>8 h) results in a daily allownace of 14,00 EUR"]
["   In case of at least 2 consecutive travel days: On the day of departure and on the day of return a lumpsum will be paid - not depending on your real travel time."]
["   (Germany: € 14,- other countries:80 % of full daily allowance of your international place of business)"]
["5) Please mark with \"1\", if you have enjoyed meals for free (also on flights), even if the final net pay is 0.\n  \n   "]