On 1 January 2009, the flat-rate business expenses that were common until the end of 2008 were abolished (with a very few exceptions).
These flat-rate amounts were widely used by certain professional groups such as travelling sales representatives, home workers, journalists, press photographers etc. and could only be deducted if they could be proved to make up at least 10% of the salary paid (known as the 10% rule).
Since 1 January 2009 the rules on business expenses as recognized in the new-style salary statements have applied in principle, meaning that all business expenses can be taken into account at their actual cost, as long as the employer can prove they are correct art. 9 para. 1 OASIO
In some cases, these changes have made it necessary for businesses to amend internal directives, regulations, contracts etc.