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dear@phse
great question, which unfortunately I can't answer myself at this stage as I am not working with German branches today. I know that German rules are one of the strictest in Europe.
If you are the company Concur administrator, did you try to contact your account manager from Concur, they would be able to provide all supporting proof, since they have probably the main branches in Germany (SAP was a German company). Otherwise maybe someone in here could answer, but in your case, as those are fiscal rules and requirements, I would rather having an answer from a certified sources from your account Concur manager rather than a forum (just my opinion). In all it would be great to know. thank you.
Kind Regards
Alessandro Munari