Travel, Meeting, and

Entertainment Policy
Guidelines for all Employees

Deutsche Post DHL

Version 2.0 (effective July 1, 2011)

Deutsche Post DHL Travel, Meeting, and Entertainment Policy (July 2011)

Travel, Meeting, and Entertainment Policy

Binding Guidelines for all Employees of Deutsche Post DHL

Art. 1 Purpose
Deutsche Post DHL management is issuing this policy to provide guidance to
employees and local management on how to organize and manage travel. The policy
establishes group-wide standards as a reference point for line management (which has
the ultimate responsibility for sound business decisions in the area of travel and
entertainment) and supporting functions such as HR, Procurement, and Travel
Management.
These guidelines will help us enhance personal effectiveness, maintain high standards
of safety, and ensure appropriate levels of comfort for our employees during their
travels, while at the same time minimizing the costs and environmental impact
associated with travel. We also wish to promote new, more sustainable methods of
interaction, beyond face-to-face meetings. Becoming a leader in leveraging
communication technology will be essential to achieving these objectives.
Art. 2 Scope and deviations
This policy:
Provides principles for the authorization and arrangement of business trips and
meetings as well as for the documentation and reimbursement of expenditures that
arise on these occasions
Specifies what types of travel, meeting, entertainment, and other expenses will be
paid for or reimbursed by Deutsche Post DHL
Is binding for all employees of Deutsche Post DHL and its operating units and
subsidiaries worldwide ("Deutsche Post DHL"), irrespective of divisional
affiliation, role, or position
Applies only to business trips related to assignments of up to three months. In the
event that an employee is requested to work away from his/her home and regular
workplace for a period of more than three months, local policies apply for national
travel while the relevant sections of the Deutsche Post DHL Mobility Policy apply
for international travel.
Deviations from this policy must be well justifiable exceptions such as:
When adherence to the provisions of the policy would endanger employee safety
When local tax, legal, or other individual or collective agreements or obligations
("gesetzliche Regelungen oder individual- oder kollektivrechtliche
Vereinbarungen") demand otherwise

Deutsche Post DHL Travel, Meeting, and Entertainment Policy (July 2011)

 When travel arrangements outside the preferred channels (as specified in this
policy or local adaptations) are clearly superior in value and cannot be matched by
preferred channels upon request (see Art. 8.2 for details).
Divisions, central departments, and local units can specify other arrangements as long
as they are more restrictive/cost-effective than this policy.
Art. 3 General principles
The type of arrangements made for business trips for Deutsche Post DHL follow seven
general principles: personal effectiveness, business purpose and economic justifiability,
best-buy philosophy, sustainability, safety and fairness, and cost transparency.
3.1 Personal effectiveness
To reduce less productive travel time, meetings that require travel should be limited to
occasions where physical presence is essential. Alternatives to travel such as telephone
conversations, video-conferencing, and net meetings should always be considered.
3.2 Business purpose and economic justifiability
All business travel needs to have a clear business purpose. Business travel is only
permissible if the benefits to Deutsche Post DHL outweigh the costs.
3.3 Best-buy philosophy
When travel is required, a best-buy philosophy is to guide all purchasing decisions. The
traveler should book the best rate available at the time of booking that meets the
requirements for safety and basic convenience and minimizes the total costs of the trip.
Procurement and partner travel agencies are to support the traveler in making such
arrangements.
3.4 Sustainability
The goals of minimizing the environmental impact of travel should guide the travelers
decisions both when choosing to travel (vs. using alternatives) and when choosing the
mode of transportation. Minimizing flights, selecting public transportation such as the
train rather than individual car trips, or organizing car pool schemes, all help shrink
Deutsche Post DHLs environmental footprint.
3.5 Safety
Employee safety and security are key criteria when determining whether travel is
suitable and in selecting transportation and accommodation providers.
3.6 Fairness
The employee shall derive neither a financial benefit nor a disadvantage from his or her
business travel.

Deutsche Post DHL Travel, Meeting, and Entertainment Policy (July 2011)

3.7 Cost transparency

Budget owners should have reasonably good transparency of the travel and
entertainment expenses in their area of responsibility. In principle, managers should
approve every expense item associated with employee travel and entertainment
activities at one defined point in the process either via pre-travel approval, or via
expense reimbursement approvals, or through detailed reports.
Art. 4 Definitions
Subject to local legal requirements, a business trip/business travel is defined as travel
that occurs when an employee works away from his/her home and regular workplace
for a temporary period of time at the request of the employer.
Business travel includes:
Travel between the employees place of residence or place of regular employment
and the off-site business location
Travel at the off-site business location (including between the employees
accommodation there and his/her workplace at that location)
Trips between two regular places of work, if such an arrangement is approved.
Art. 5 Areas of responsibility
All employees are to comply with this policy.
All managers are to ensure compliance to this policy within their area of responsibility.
Managers are also responsible for ensuring that each business trip they approve is
necessary and cost efficient.
Global HR is responsible for setting the travel, entertainment, and meeting policy
strategy for Deutsche Post DHL. Local HR and line management are jointly responsible
for ensuring that local policies and practices are consistent with this policy. Local HR is
to support line management in managing compliance.
Travel Management (global and local) is responsible for:
Providing adequate tools and information to allow efficient, cost-effective, and
convenient booking of travel services (e.g., contact information of partner travel
agencies) as well as tools and reports to monitor compliance with this policy
Auditing travel and entertainment (T&E) costs
Working with Accounting and Controlling to provide reports to budget owners on
the T&E spend of their respective departments
Compiling and communicating a list of meeting facilities and contact numbers for
Deutsche Post DHLs facilities worldwide.
Deutsche Post DHL Travel, Meeting, and Entertainment Policy (July 2011)

 Preparing a monthly report to Management listing deviations from the Travel

Policy (that is all out-of-policy travel requests from the traveler which are actioned
by a partner travel agent).
Art. 6 Approvals
In general, a business trip has to be approved before it can be commenced (see
overview in Exhibit 1). Unauthorized travel will not be reimbursed.
6.1 Approval process
Travelers are to document the reason for travel and provide a cost estimate to the
approving party that covers all major cost items, such as air travel and hotel
accommodation. The basis for the cost estimate needs to be reasonably reliable but not
accurate. If a trip is similar to prior trips to the same destination, the cost estimate can,
for instance, be based on the cost of those prior trips. Depending on other information
(including past experience) available to the traveler, the cost estimate can but need not
require a quote from a partner travel agency.
All business trips and out-of-policy bookings have to be approved by the travelers
direct manager.
All approvals need to be obtained in writing (Textform) using approval forms, e-mail,
specific tools, or other means as appropriate.
Regular rules for the delegation of authority apply to ensure continuity of approvals
during times of absence or inaccessibility of the approving party.

Deutsche Post DHL Travel, Meeting, and Entertainment Policy (July 2011)

Exhibit 1: Overview of pre-trip approval process

6.2 Approval of intercontinental travel
Intercontinental travel also has to be approved by either the next line manager
(superiors superior) of the traveler, or a regional divisional board member, a central
department head, or a higher-ranking manager.
6.3 Out-of-policy bookings
The partner travel agent will remind the traveler when any requested travel is out-ofpolicy. In the event that the traveler confirms their out-of-policy travel request, the
partner travel agent will issue the related tickets to the traveler and include the details of
the travel in their monthly report to Management of all out-of-policy bookings.
6.4 Approval of multiple trips and blanket approvals
Approvals for multiple local, regional, or destination-specific business trips over a
longer period of time are permissible, such as in the case of longer-term assignments at
the same business location other than the employees home and regular place of work,
and regularly recurring travel activities that cannot be substituted by other forms of
communication.

Deutsche Post DHL Travel, Meeting, and Entertainment Policy (July 2011)

Other blanket approvals are also permissible if their scope is clearly defined (such as
person traveling, class of travel, scope of destinations), and the use of such an approval
is adequate in the specific context and in line with the principles of this policy.
The direct manager of the traveler may grant blanket approvals for national travel and
travel by means of ground transportation. Blanket approvals for international travel by
air require also the approval from the next line manager, or a regional divisional board
member/central department head, or a higher ranking manager.
Blanket approvals can be revoked by the direct or a higher-ranking line manager at any
time without advance notice.
6.5 Travel without approval or with post trip approval
If in doubt whether a trip requires pre-trip approval or whether planned or foreseeable
travel expenses are adequate and reimbursable, the employee should seek approval from
the line manager before commencing the travel.
Expenses that the line manager does not approve will not be reimbursed.
6.5.1 Local business trips without approval (de minimis rule)
Local business trips by company or private car or public transportation without
overnight stays do not require approval if:

The trip is clearly appropriate to the employees role

The trip is required to fulfill business duties

Costs do not exceed EUR 100 or the local equivalent.

6.5.2 National trips by ground transportation with post-trip approval

To avoid multiple approvals of the same expenses by the direct manager, national
business trips by means of ground transportation of up to one week do not require pretrip approval if the expenses and reason for travel are subject to a post-trip approval
process (e.g., as travel expense reimbursement approval; Article 3.7 applies).
6.6 Provisions regarding safety
In emergency situations employees might deviate from this policy if the guidelines
stated therein are not suitable and do not ensure safe travel in the specific context and
situation.
For travel in high-risk areas out-of-policy bookings should be considered if they
enhance employee safety (Art. 6.3 applies).
Special approval may be required for travel to high-risk areas. More information is
available from the regional security manager or direct line manager.

Deutsche Post DHL Travel, Meeting, and Entertainment Policy (July 2011)

6.7 Provisions regarding improper dealings

Employees are not to accept free travel-related benefits or reimbursements of expenses
from any third party that has a business relationship with Deutsche Post DHL (suppliers,
customers, media, or any other party that could have a commercial interest or raise a
conflict of interest) other than benefits that are part of well-established mass customer
loyalty programs of airlines and hotel chains or are clearly below the limits stipulated in
the Deutsche Post DHL Anticorruption policy.
If the amount of the benefits exceeds the critical amount stated in the Anticorruption
Policy, the regional or global compliance office must approve these exceptions.
Approvals must be made before the benefit is granted.
Art. 7 Documentation
Travelers are required to provide proper and complete documentation of all expenses
incurred on business trips that are paid for by Deutsche Post DHL or submitted for
reimbursement to ensure efficient processing and the fulfillment of legal requirements.
Wherever possible, the relevant direct employer should be named as the invoice
recipient. The name of the traveler must also appear on all invoices.
Expenses that are incompletely, insufficiently, or incorrectly documented will not be
reimbursed. Further local documentation requirements may apply as specified.
Art. 8 Travel arrangements
8.1 Preferred channels
There are two main preferred channels through which bookings have to be made:
Where possible, travel arrangements should be made via Deutsche Post DHL's
online booking tools to minimize transaction fees
Deutsche Post DHL's partner travel agencies.
If a direct booking process is part of a local arrangement with a preferred supplier, e.g.,
for car rentals, this channel is also preferred and shall be used.
Travel arrangements made via other channels (e.g., direct individual bookings via
airline websites, external online travel agencies, or by phone) are generally not
permitted, as this reduces the transparency of travel and thus its safety, prevents proper
documentation and data collection, and reduces Deutsche Post DHLs purchasing
power with providers.
Travelers are to communicate the appropriate cost centre upon booking.

Deutsche Post DHL Travel, Meeting, and Entertainment Policy (July 2011)

8.2 Booking through other channels

If more cost-effective travel options are identified outside the preferred channels, the
traveler must immediately request that the local partner travel agency provides the same
conditions. If the travel agency cannot match the external option, the traveler is allowed
to book the most cost-effective option even if this is outside the preferred channels. The
traveler should report the booking, including documentation of both the external and
partner agency options, to local Procurement. Procurement and Travel Management are
to ensure that such reports are properly followed up.
8.3 Advanced booking and cancellations
All travel arrangements are to be made as early as possible. Bookings of 14 days in
advance should be standard practice to ensure availability and minimize costs. Meetings
should be organized accordingly wherever possible. Compliance will be monitored,
especially for flights.
Cancellations and changes should be kept to a minimum.
Art. 9 Transportation expenses
A traveler is to use the mode of transport with minimum total trip cost (see Art. 2 for
permissible deviations). Cost of lost working time can be included in the assessment of
total trip cost.
9.1 Company car
Employees with company cars are obliged to use this means of transport whenever
possible. No further reimbursement of travel costs will be made if a company car is
provided and can be used.
However, the cost of rail transport may be reimbursed as an alternative if the total oneway distance of the trip (passenger mileage) exceeds 200 km/125 miles.
9.2 Rail travel
Only second-class tickets (inclusive of surcharges) will be reimbursed. The employee is
to take advantage of any possible discounts and/or other price reductions.
In case of unavailability of second-class tickets, partner travel agency can issue first
class train tickets without the necessity of reporting the action as an out-of-policy
booking (see Art. 6.3 Out-of-policy bookings).
9.3 Air travel
Air travel is permissible for one-w ay driving distances in excess of 400 km/250 miles
if air travel reduces the travel time significantly and is reasonably cost effective
compared to other means of transportation.
9.3.1 Class of travel
Deutsche Post DHL Travel, Meeting, and Entertainment Policy (July 2011)

In general, travel has to be booked in economy/coach class.

Business class may be booked for flight times longer than six hours. Business class may
also be booked for overnight flights (red-eye flights) of less than six hours if work is
scheduled at the destination on the day of arrival. On domestic services without
business class but only coach/economy and first-class service (e.g., in the U.S.) first
class is considered business class and can be booked if conditions that allow a booking
of business class apply.
Divisions, central departments, and local units are free to impose tighter restrictions on
the use of business class flights as they deem appropriate.
First-class bookings are not permissible under this policy.
Flight time is calculated based on the actual flight time between destinations, i.e.,
continuous flying time or aggregated flying time for multi-sector flights. Layovers are
not included in the calculated flying time. An overnight stay is considered an
interruption of travel, in which case separate flights are not aggregated.
In case of upgrades made free of charge to the company, the class of travel may differ
from the class of booking. Business class can be booked for trips under six hours if the
tickets are cheaper at the time of booking than the economy-class tickets available
(best-buy philosophy).
9.3.2 Considerations in flight selection
In selecting flights at the lowest reasonable cost, the following parameters have to be
considered:
Maximum time window around travelers preferred departure or arrival time
For flights equal or below 2 hours flight time: +/- 1 hour
For flights in excess of 2 hours flight time: +/- 2 hours
Alternate airport in reasonable proximity to the ultimate origin or destination (only
insofar as this allows savings on total cost of travel)
Non-stop, one-/two-stop, connecting, and stop-over connecting flights
Restricted fares (to be booked whenever possible)
Low-cost carriers and challenger airlines (competitors to national carriers) within
the list of partner airlines
Industry discounts such as AD/ID tickets (where available; should be managed via
partner travel agencies)

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 Security concerns, particularly when choosing airlines. Partner travel agencies are
advised not to book travelers on airlines that are objectively unsafe, especially
those airlines on the IATA blacklist.
All travelers are obliged to travel at the best available rate at the time of booking.
If substantially cheaper fares are available outside the parameters specified above, the
partner travel agencies should bring those to the attention of the traveler, especially for
intercontinental flights. The traveler is to include such information in the approval
request.
9.4 Rental cars
Rental cars have to be rented from Deutsche Post DHLs preferred car rental companies.
The standard booking class is "compact". The "midsize" class can be booked when
traveling with three (or more) passengers.
Costs of car rental including insurance (if applicable) and fuel will be reimbursed. The
traveler has to refuel the car before returning it, rather than allowing the car rental
company to do so.
9.5 Taxis
The use of taxis is permissible if no public transportation is available or the use of
means of transportation other than a taxi is clearly not feasible or appropriate in the
context of the business trip.
9.6 Private vehicles
The employee will receive a mileage allowance if a private vehicle is used. The mileage
is calculated based on the shortest reasonable route from origin to destination. The
mileage allowance covers all expenses that arise from the business use of the vehicle
(including possible costs for baggage carried). The local HR department will provide
details of relevant allowances.
Liability for property damage, pure financial losses, or physical injuries that may arise
in connection with the use of a private vehicle on a business trip is based on local
policies and/or statutory regulations.
A private vehicle is not to be used if a company car is provided.
Art. 10 Lodging expenses
Lodging expenses are those incurred by the employee for overnight accommodation in
connection with a business trip.
The choice of lodging is limited to the preferred hotels of Deutsche Post DHL unless
rates below the policy-compliant city caps are available (where the concept is
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applicable). All travelers are expected to choose the best available rate at the time of
booking.
The principle of appropriateness is to be taken into consideration with respect to the
choice of accommodation. Unless explicitly specified otherwise, e.g., as part of the
contract with a preferred supplier, only accommodation in the "standard room" category
(or local equivalent) or below is considered appropriate and is to be booked.
The choice of lodging may also reflect special local or regional circumstances and has
to consider employee safety.
The costs incurred for overnight accommodation must always be documented on an
original invoice from a commercial establishment to allow for settlement of the expense
(Art. 7 also applies).
If local policies provide an alternative allowance for accommodation for which receipts
are not submitted, flat rates may be paid according to local tax law, independent of the
actual accommodation costs. In this case, however, payments are not permissible for
overnight accommodation at the employees own home (including second homes), in
lodgings owned or rented by the Group, or for accommodation paid for by third parties.
Art. 11 Meal expenses
Reasonable expenses for the employees meals during business trips will be reimbursed
in either of the following ways:
Per diem allowances according to local policies
Reimbursement of the actual expenses incurred (to the extent that expenses are
reasonable in the specific context), subject to approval from the direct line
manager (Art. 7 and 16 apply).
Art. 12 Catering
If the employee receives complete all-day catering from the Group or from a third party
at the companys request or in connection with any other business purpose during a
business trip, additional meal expenses will not be reimbursed, nor will a per diem
allowance be paid.
If only partial catering is provided, the employee can claim an appropriate
reimbursement or per diem allowance for those meals that were not provided according
to the respective local policies.

Deutsche Post DHL Travel, Meeting, and Entertainment Policy (July 2011)

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Art. 13 Incidental travel expenses

Expenses incurred during travel for business purposes that are not reimbursed within
the categories of transportation, meals, or overnight accommodation will be reimbursed
upon presentation of a receipt.
Such incidental travel expenses include:
Surcharges and additional costs for essential travel fees, such as for check-in
luggage
Parking fees, reservation fees for seats on public transport, or foreign currencyrelated credit card fees arising from expenses on business trips.
Expenses that will not be reimbursed include but are not limited to:
Expenses for products and services for personal use that are not essential for
business purposes, such as expenses for beverages from hotel mini-bars, television
and video charges, tobacco products, newspapers
Fines for traffic violations and other offenses.
Art. 14 Corporate credit card
Wherever possible and reasonable, Deutsche Post DHL will facilitate the provision of
credit cards to employees who travel regularly (i.e., typically more than three business
trips per year). In general, credit cards are issued in the name of the employee.
Deutsche Post DHL will cover the annual fee for these cards. The provision of
corporate cards is facilitated by Corporate Travel; providers and coverage are subject to
local implementation.
While traveling, employees with access to a Deutsche Post DHL corporate card should
use this card for all travel expenses. Alternative methods of payment are permissible
where this credit card is not accepted by vendors.
The corporate credit card is only intended for business-related travel expenses, and may
not be used in any personal capacity.
Deutsche Post DHL will not reimburse the cost for personal credit cards obtained
outside a Deutsche Post DHL program.
Art. 15 Bonuses, rebates
The use of frequent flyer points, loyalty points, or any other such benefits arising from a
business trip is subject to local guidelines. Local guidelines must comply with relevant
regulation and take into account any potential tax implications.

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Art. 16 Settlement of expenses

Appropriate travel expense forms are to be used for the reimbursement of expenses. The
reimbursement process should be as efficient and convenient for the employee as
possible.
The review, approval, and processing of expense reimbursements should be organized
locally in the context of local tax law, available systems, and pre-travel approval
processes. The direct manager is generally responsible for approving all travel and
entertainment expenses. Managers should only approve expense items based on reliable
quotes or actual costs incurred.
Reimbursement will only be made upon presentation of the original receipts.
No advance payment for travel and entertainment expenses will be made (see Art. 14
Corporate credit card).
Expenses are to be submitted within three months of the date upon which the expenses
were incurred. The amount will be paid into a bank account specified by the employee.
Cash reimbursement is not possible.
If a private trip is combined with a business trip, only the travel expenses incurred for
clearly business-related reasons will be reimbursed. Any taxes arising from this
combination of business and private purposes are to be borne by the employee.
Art. 17 Stipulations concerning group travel
For insurance and practical risk management reasons it is recommended no more than
four Deutsche Post DHL executives travel on the same flight, vessel or vehicle.
Art. 18 Meeting/conferences/workshop/events
18.1 Principles for organizing meetings
18.1.1 Need for face-to-face/"physical" meetings
Before deciding to host a face-to-face meeting, the total cost and benefit of the meeting
should be considered and compared to alternatives. Relevant criteria include:
Combined meeting and travel time, and the ensuing loss of employee working time
Direct costs of travel
Employee's need to attend the meeting in light of the meetings objectives
Availability and suitability of alternatives.

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Telephone conferences, video-conferences, and net meetings should be considered as

alternatives to the physical presence of participants for any meetings requiring travel,
particularly internal meetings.
18.1.2 Meeting location
The geographical scope of the locations where meeting participants are based should be
taken into account when defining the meeting location.
Global meetings should be substituted with regional or local meetings where
appropriate to reduce travel cost and time.
The meeting should take place at the location that entails the lowest combined travel
and accommodation costs of all participants.
Internal meeting facilities should be given priority.
The use of external meeting facilities is only permissible if there is no adequate
Deutsche Post DHL facility available in the proximity of the meeting location.
If it is necessary to use external meeting facilities, Deutsche Post DHL partners and
terms already negotiated should be used. This applies not just for the meeting location
itself, but also for all services related to the meeting (such as audio-visual, technology,
and production services).
Use of facilities outside the network of Deutsche Post DHLs preferred partners must be
approved by a regional divisional board member or the central department head
responsible, or a higher ranking manager.
18.1.3 Frequency of recurring meetings
Meeting organizers should check whether the frequency of recurring meetings can be
reduced, or whether several meetings with overlapping groups of participants can be
held at the same location on the same or a similar date (meeting bundling).
18.1.4 Meeting attendance
Employees should only attend a particular meeting if they have an essential role in it.
18.1.5 Signing of contracts related to meetings
The meeting organizer is responsible for ensuring that any contract signed in the
context of a meeting at an external location is in line with the relevant level of
authorization and/or authorization rules.
18.1.6 Travel to meetings
The guidelines of the travel policy apply for travel to meetings, except if the meeting
host sets more restrictive and cost-effective travel guidelines.

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18.2 Approval of meetings

All meetings at external locations or with estimated T&E costs 1 exceeding EUR 500
(or local equivalent) require approval in writing (Textform) by the direct manager of the
meeting organizer.
Meetings with estimated T&E costs exceeding EUR 50,000 (or local equivalent) are to
be approved in writing by the responsible regional divisional board member or the
responsible central department head. The approval request must specify the purpose of
the meeting, the list of participants, and a total cost estimate.
Meetings organized at the following types of locations are generally not considered
appropriate and require approval from a divisional board member: golf or spa resorts,
gambling and leisure destinations (including theme parks and cruise ships).
18.3 Arrangement of meetings
All company-sponsored events involving external participants (e.g., clients, investors,
the press) must be organized by the meeting specialists of Deutsche Post DHLs Event
Management department (Internal Communication). Their pool agents will work in
close collaboration with Procurement to ensure full compliance with meeting guidelines.
Procurement has to be involved early in the arrangement of all company events that
have estimated T&E costs exceeding EUR 50,000 (or the local equivalent) to ensure
best prices and standardized terms and conditions (with respect to cancellation
regulations, for instance).
Meetings with estimated T&E costs under EUR 50,000 do not require the involvement
of Procurement, but should respect the general meeting principles, particularly the
priority use of internal facilities, or, if external facilities are necessary, of preferred
partners.
Wherever possible, all external meeting arrangements (such as hotel bookings) should
be made via Deutsche Post DHLs online Meeting Management tool.

1 All T&E costs impacting the budget of the organizing cost centre, including catering, room rental, hotel, entertainment

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18.4 Settlement of meeting expenses

There are two options for settling meeting expenses:
Use of dedicated methods of payment such as meeting credit card, or "P" cards,
where established
Invoicing of expenses to the department responsible for central payment as
organized locally.
Invoices for meetings should give a detailed listing, description, and calculation (where
applicable) of all items.
Meetings should not be charged to individual corporate credit cards.
Art. 19 Entertainment expenses
Costs for all meals and entertainment must always be justifiable and reasonable in the
context of the business purpose and local customs. Line management should set
adequate budget limits for meals and entertainment expenses, and ensure responsible
management of approvals and compliance.
If a third party (e.g., a customer) is involved, the Deutsche Post DHL's Anticorruption
Policy applies and the budget limits defined by line management may not exceed the
limits stated in therein. Exceptions must be approved by the regional or global
compliance office.
Expenses for business meals will be reimbursed only if related to entertaining
customers or external business partners in the context of a business meeting.
Expenses for team events (whereby managers invite employees from their department
or area of responsibility) shall be reimbursed if the events are reasonably infrequent
(e.g., once a quarter) and the costs are reasonable and strictly within budget. Expenses
for meals with employees of other group subsidiaries shall be reimbursed subject to
similar conditions.
Expenses for regular lunch or dinner appointments with Deutsche Post DHL employees
only (inviting colleagues) are not reimbursed (except as regular travel expenses for
those employees traveling or as team events; see above).
Entertainment and other reputation-building expenses must be documented in order to
be reimbursed (Art. 7 and 16 apply). Minimum requirements (subject to additional local
requirements) are the date, the purpose/nature of the event, and the names and company
affiliation of the participants.

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Art. 20 Implementation
Subject justifiable deviations (see Art. 2):
This policy is effective starting May 1, 2009
All units of Deutsche Post DHL are to adjust their local policies to the regulations
stipulated in this policy as necessary by June 1, 2009
Policies not aligned with the guidelines of this policy will become void.
Blanket approvals that have been granted prior to May 1, 2009 remain valid until June 1,
2009 and are to be altered according to this policy by this date, subject to justifiable
deviations (see Art. 2).
Deutsche Post DHL is free to make changes to this policy in future, in whole or in part,
either for the whole Group or units or subsidiaries thereof.
***
We ask all Deutsche Post DHL employees to comply with this policy and ensure its full
implementation.

Deborah Capill
(for GBS)

Stephen McGuckin
(for DHL HR)

Regine Buettner
(for EXPRESS)

Rob Rosenberg
(for SC/CIS)

Walter Scheurle
(for MAIL and
DP AG)

David Urban
(for Corporate
Executives)

Jutta Rawe-Bumer
(for DGF/DF)

Practical tips for cost-effective and convenient travel are available

on the intranet or in the Deutsche Post DHL "Travel Smart" guideline.

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