Field help: (2021) Designation
- minus directly attributable wages abroad

Enter here only salary components (special bonuses) that were granted directly as a result of a specific foreign work activity.

These may include, but are not limited to, the following salary components:

• Travel expenses,
• Overtime pay,
• Surcharges for work on Sundays, public holidays and at night,
• Bonuses for working abroad,
• Project-related bonuses,
• Provision of a flat in the country of employment,
• Expenses for a language course,
• Expenses for visas,
• Other benefits for family members accompanying the employee.

As a rule, the employer has already allocated the expenses in the payroll and stated the tax-free wages on the employment tax statement. The tax office can check the distribution while processing the tax return.