First of all: You have to deduct your tax-free expenses you receive from your employer and enter them in line 57!
Whenever you are sent by your employer to “field service” (foreign work), the state allows you to make deductions for the resulting additional expenses. Example: You do not know your way around locally, and may have to eat in an expensive restaurant.
For field service deployments that happen from time to time, an additional catering expense can be calculated and looked up in tables that look like this:
Not only the country and the length of stay play a role, sometimes the legislator divides the country into different regions.
For us, who are always on the road, such a calculation by hand is practically impossible. We will analyze your duty roster and calculate the additional food costs incurred.