Driver Travel Allowances & Per Diems: ARV 1, ASTAG Expense Regulations, and EU Cross-Border Posting
Practical guide for Swiss transport and logistics companies: commercial driver expense accounting under ASTAG / Les Routiers Suisses, Drivers' Hours Ordinance (ARV 1 / OTR 1), digital tachograph data imports, cantonal tax-exempt per diem rulings by the FTA/ESTV, and EU posting directives (MiLoG / Macron).