I have a question in regards to per diem rates in Germany or by German companies. My company pas a travel per diem set by the standard by the finanzamt. 6 euro for hours over 8, 12 euros for hours over 14 and a full day at 24 euro. I am from the US and a daily allowance is used by companies so they don't have to account for every penny spent on business trips. Therefore you receive this amount whether or not you use it. If you eat at restaurants that are more expensive, your loss, cheaper places your gain.
Now for my questions,
if you don't eat during the day, does your company still allow you the per diem?
if you go over to a friends house and you eat for free, do you still receive the per diem?
if the client invites you out for dinner, do you still receive the per diem?
If there are any steuer links concerning this I would appreciate it.