{
  "schema": { "name": "ds.per_diem.rate", "version": "1.0.0" },
  "data_source": "ds:per-diem-rates",
  "resource": "rates",
  "filters": {
    "country": "DE",
    "valid_on": "2026-10-02"
  },
  "returned_at": "2026-10-25T18:05:00Z",
  "rates": [
    {
      "rate_id": "PDR-42",
      "country": "DE",
      "city": null,
      "currency": "EUR",
      "full_day": "28.00",
      "partial_day_min8h": "14.00",
      "arrival_day": "14.00",
      "departure_day": "14.00",
      "valid_from": "2026-01-01",
      "valid_to": null,
      "source_regulation": "BMF-Schreiben 2025-11-21 Az. IV C 5 - S 2353/19/10011 :005, Anlage 1, Deutschland Inland (Beispielwerte)"
    }
  ]
}