Reseutgifter

Reseutgifter is a term used in Scandinavian languages to describe costs incurred in connection with travel for work, study, or official duties. It covers expenses that arise when an individual travels away from a usual place of work or residence for business purposes. The exact scope and rules vary by country, employer policy, and the purpose of the trip.

Typical components include transportation (airfare, train tickets, car rental, mileage, fuel, taxis), lodging (hotel or comparable accommodations), meals (per diem or actual meal costs), and incidental expenses (internet access, parking, tips, baggage fees). Some policies also allow other costs such as conference fees or visa expenses if directly related to the trip.

Reimbursement processes usually require documentation, such as receipts or invoices, and a travel expense report submitted within a specified period. Many organizations offer per diem allowances in place of receipts for meals and incidental costs, while others reimburse only actual costs. Advances may be provided for planned trips, with a need to account for any remaining funds. Personal expenses and trips with mixed personal components are generally not reimbursed.

Tax and accounting treatment varies by jurisdiction. In many systems, legitimate travel costs are deductible for the employer, and for the employee they may be non-taxable up to approved limits if properly substantiated. Clear travel policies help ensure consistency, control costs, and distinguish business-related expenses from personal expenditures.

In practice, reseutgifter are managed through corporate travel policies, expense reporting systems, and, when relevant, grant or project budgets, to support compliance and budgeting.