Question :

The employee of our company went to Europe for business trip. The whole trip took 3 days and it was spent for personal time by sightseeing.

Answer :

Concerning the overseas business trip expense, it could be deductible if the expense is work accepted. Whenever a part the expense is not necessary for work it will be used as employee’s salary.

For the situation inquired, since 1 day of sightseeing is spent by private time for the whole trip, it will be proportion by the ratio and the expense used for non-work related will be identified as the employee’s salary.