2 pm rule

An accounting rule according to German employment tax law.

For an international trip lasting several days, the meals per diem for the day of the return trip from the location abroad depends on the location abroad and the time of border crossing for the return.

If the border is crossed before 2-pm, the return trip day is valuated with the relevant domestic per diem.

Otherwise, the employee receives the country per diem for the border location abroad.