Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wpmudev domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wpforms-lite domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 Deprecated: Hook wp_smush_should_skip_parse is deprecated since version 3.16.1! Use wp_smush_should_skip_lazy_load instead. in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 Nye satser i reiseavtalene fra 2023 - Krogh Revisjon Deprecated: Hook wp_smush_should_skip_parse is deprecated since version 3.16.1! Use wp_smush_should_skip_lazy_load instead. in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121

<h3>De viktigste endringene for reiser innenlands fra 1. januar 2023 er:</h3>
<ul class="list">
<li>Satsene for bruk av egen bil er: kr. 4,48 pr. km.</li>
</ul>
<ul class="list">
<li>Satsene for diett på innenlandsreiser er:
<ul>
<li>For reiser over 12 timer med overnatting dekkes kost med 872 kroner</li>
<li>For reiser fra og med 6 timer og til og med 12 timer dekkes kost med 342 kroner</li>
<li>For reiser over 12 timer uten overnatting dekkes kost med 637 kroner</li>
</ul>
</li>
</ul>
<p>For reiser utenlands er det endringer i satsene for kostgodtgjørelse i flere av landene.</p>
<h3>Skattemessig behandling</h3>
<p>Skattedirektoratet har fastsatt <a href="/link/d6851aebfed74e6584b8ff736ca0ad65.aspx">forskuddssatsene for 2023</a> og de gjelder for hele året.</p>
<p>Mottatt godtgjørelse som overstiger forskuddssatsen inngår i beregningen av skattetrekk og arbeidsgiveravgift.&nbsp; Som hovedregel benyttes satsene også ved skattefastsettingen for å beregne eventuelt skattepliktig overskudd/inntekt.</p>