Crew accommodation per head

The comparison has one structural cause: a flat is paid for per unit, a hotel room per person. A flat sleeping four costs the same whether two or four sleep in it; four hotel rooms cost four times one. The crossover is usually the second person, so it is reported for whatever you enter. The second point catches longer assignments: the German meal allowance is deductible for at most three months at the same place of work (§ 9 (4a) EStG). A six-month project costed at the daily rate throughout overstates the deductible sum by roughly half — and the correction lands after the money has been spent. Nobody builds the cut-off in, because a daily figure invites multiplying by the number of days. The allowance sits beside the totals and never inside them: it reduces taxable profit, it is not money received.