auslagen

Auslagen are expenses incurred by an individual for the benefit of an employer or organization in the course of performing duties. They are typically expected to be reimbursed and are distinct from regular operating costs (Betriebsausgaben) that the company bears as part of its ongoing activities. Common examples include travel costs, lodging, meals during business trips, local transportation, client entertainment, and incidental expenses such as postage or supplies used for a specific assignment.

Reimbursement and policy structures: Organizations usually require an Auslagenabrechnung (expense report) with documentation such as receipts, tickets, and a note on purpose and dates. Policies specify which items are reimbursable, any per-diem allowances, and maximum amounts. In many jurisdictions, amounts reimbursed to employees are not treated as taxable income, while unspent per diems or non-reimbursed costs may have separate tax implications or be charged to the employee.

Accounting treatment: In company books, Auslagen are recorded as reimbursable costs and create a liability to the employee until payment. If expenses are not reimbursed, they may instead be recorded as a non-reimbursed expense charged to the relevant project or to staff costs, depending on the organization’s accounting rules. Proper documentation is required for audit and tax purposes.

Regional usage: The term is common in German-speaking countries such as Germany, Austria, and parts of Switzerland. In some contexts, terms like Spesen or Reisekosten are used, with varying connotations and policy details across jurisdictions.