For every following day of foreign assignments 32 euros of daily allowance may be paid.

Difference from previous is that over the limit daily allowances paid on assignments abroad are no longer regarded as an amount taxable with fringe benefit taxes, but as part of the employee's salary.

Paid out over the limit daily allowances represent the net salary, the employer is obliged to pay to the tax authorities all taxes concerning the taxation of salaries in accordance with the law.