must be claimed within six months of travel (beginning with the first day following completion of your journey). Travel expenses cannot be claimed after this period. Per Diem Allowance There are different rules for travel within the country and international trips. For domestic business trips spanning more than one day, employees receive €28 (was €24 until 31/12/2019) for every 24 hours that they are away from their home and primary workplace and €14 (was €12 until 31/12/2019) for the day of departure and arrival, if the employee does not spend the night at their home. For single-day trips employees receive €14 (was €12 until 31/12/2019) for the calendar day if the employee spends at least 8 hours away from their home or primary workplace. If the trip is outside of Germany the amount varies by country (and in some cases city). Kenya Section 5(2)(a) of the Kenya Income Tax Act imposes tax on subsistence, travelling, entertainment or other allowances received by an employee in respect of employment or services rendered. However, where the Commissioner is satisfied that the amounts so received “solely represent reimbursement” to the employee, the same shall not be chargeable to tax. “Per diem” refers to payments in respect of subsistence, travelling, entertainment and other allowances made by an employer to his employee while the employee is on official duties outside his usual station of work. Where per diem solely represents reimbursement, a person shall furnish supporting evidence to the Commissioner, provided that where the amount does not exceed two thousand shillings per day, no such supporting evidence shall be required. However, the organisation can seek the Commissioner's opinion regarding the admissibility of any per diem scales (or any other rates) prior to or after payment, in which case, the per diem amount shall not be taxable on the employee. The opinion shall be accompanied with factors that influence the per diem rate and justification for the rates used including: the cost of living in different geographical zones or localities within the country and overseas travel, where applicable. United Nations Development Programme A Daily Subsistence Allowance (DSA) comprises the UNDP's total contribution towards such charges as lodging, meals, gratuities, transport cost from place of lodging to the first place of official business, and vice versa, and other payments made for personal services rendered. A DSA is applicable for UNDP staff members on authorized official travel and for