business travel expenses germany

How to calculate Germany’s per diem rates in 2023 / 2024

Published on November 28, 2023

Germany is known worldwide for its cultural commitment to efficiency and attention to detail. For the most part, these ideas have served the nation well - it boasts the fourth-largest economy in the world; first in Europe.

But in some cases, efficiency and precision butt heads against one another. And business trips are one of those cases.

Employees in German companies have fixed per diem rates to cover travel expenses . These are set by the government, which in theory makes things more efficient. Companies don’t need to create their own policies - they just follow the rules.

But there’s a problem: the rules are fairly complex, and lots of businesses struggle to follow them.

Efficiency, meet precision.

In this article, we’re going to give you a clear overview of the law for business travel within Germany and abroad.

Please note: This article contains per diem rates and rules for 2024 (in place since 2021). You can find applicable flat rates for the most common destinations further down in this article.

What are per diem rates?

This will probably be clear to most readers, but it’s important that we set out just what we’re talking about. While travelling for work, certain costs are incurred by the employee and should be reimbursed by the company .

Some costs are expected to be covered your per diem, and therefore don’t need to be claimed separately. You’ll simply want to keep these costs below the daily per diem rate you’ve been allocated.

Other costs aren’t covered by your per diem, which means you should include them in an expense claim .

Covered by per diem

These will fall under the fixed rates below, and should not be claimed separately .

Meals purchased while travelling for work

The law (see below) only talks about meals. Some employees will choose to include other small costs (metro tickets or stationery for example), rather than seeking reimbursement for these minor items.

Not covered by per diem

These expenses should still be reimbursed by the company as part of a separate expense claim .

Transport to and from the airport or meetings

Accommodation if staying overnight

Meals and other costs incurred while meeting clients

Keep this distinction in mind when travelling. Now, let’s look at the specific rules for per diems.

The law around German per diem rates

The applicable law in this case is the statute on income tax - more precisely section 9, paragraph 4(a) (link in German). This covers meals for travelling workers, and essentially states the following:

If the employee works outside their home and first place of work (external occupational activity), a lump sum for meals is paid in compensation for the additional expenses.

[The actual rates paid are in the next section of this post.]

Since it would be time-consuming, complicated, and potentially unfair to have individual businesses set their own rates, the government does it for them. So as long as the rates are easy to understand and make sense, this is a good thing.

It also prevents the need for itemized expense claims - something employees generally hate . You don’t need to submit every receipt and take hours filling in expense reports. If you travel for X number of days, you receive Y in reimbursement.

The rates depend on travel duration and destination (see table below).

Note : You can’t claim these rates twice.

Two fee rates for all business trips

At the end of each year, the Federal Ministry of Finance publishes the applicable meal allowances for the following year. For the first time in many years, the flat rate allowances for business travel were updated in 2020.

Although the lump sums have changed for some countries, the basic principle remains the same. Since January 1, 2014, only two meal per diems apply, both within Germany and abroad. These are based on the travel duration:

Small meal allowance : for business trips lasting more than eight hours and less than 24 hours. This rate also applies to arrival and departure days of multi-day business trips.

Large meal allowance : For business trips that last longer than 24 hours. This rate is applied to every single day.

Important note : The expense calculation is based on full calendar days . In fact, to claim a full day, the traveller actually has to be away from home (or the office) from 0:00 to 24:00.

Anyone who went on a business trip before 2014 will find that a few things have changed with the reform of travel expenses. The most important change: business trips with a duration of less than eight hours can no longer be billed .

Current per diem rates in Germany

The rates for business travel in Germany changed slightly in 2020, for the first time in years.

Even with the 2014 reform, only the categories were changed, but not the amount of the lump sums. So this 2020 update is worth noting.

Today, these are the lump sum amounts for German per diems :

For business trips with a duration of less than 24 but more than eight hours, €14 can be noted in the travel expense report.

With a minimum duration of 24 hours, €28 euros can be claimed for each full day, and €14 euros for arrival and departure days (which will obviously be less than 24 hours).

The overnight flat rate is €20 - to be used for accommodation. In reality, accommodation will usually be covered fully by the employer , so travelling employees won’t claim this cost. But in cases where accommodation is not covered - for freelancers, for instance - this cost can usually be claimed through an individual’s income taxes.

Why is the overnight lump sum so low? One theory is that this should prevent fraudulent charges if business travellers choose to stay with friends or relatives.

You can find an example calculation in our free travel expense report template .

Exceptions to these rules

No good rules or regulations would be complete without exceptions. Thankfully, in this case they’re simple and quite brief.

First, the food allowance will only be paid in full if the business traveller actually pays for their own food . If the employer pays for meals on the trip, the rate will be reduced accordingly:

If breakfast is included (in the hotel fee, for example), 20 percent of the flat rate will be deducted for the day.

If lunch or dinner is provided by the employer, 40 percent of the fee will be removed.

For shorter business trips, it should be noted that meals provided by the employer are subject to income tax. Here are the so-called non-monetary benefits which must be taken into account in at tax time :

For breakfast, the value is currently €2.00.

For a lunch or dinner, €3.80 will be charged.

Foreign packages for business travel

As already mentioned, the categories for food allowances for business trips in Germany and abroad apply equally. But the rates of reimbursement may differ significantly depending on the country .

While an overnight stay in London, for example, costs €163, in Rome the value is only €150. For a day in Tokyo, the package is €50, but in Athens it's only €40.

The list also includes prices in different regions in the same country. For example, a stay in Miami is more expensive than in Los Angeles.

Unlike the lump sums for business travel within Germany, the rates for foreign destinations are frequently adjusted .

To help, we put together a list with the most frequented destinations and their respective meal allowances in this article. (at the bottom).

You can find the complete list here .

German per diems: clear as mud

Hopefully this article has helped to clear up some of the confusion around the German per diem system. In some ways it all seems unnecessarily complex, but once you have the basic concepts it should be fairly simple to repeat regularly.

The key parts to remember are the specific rates you can claim for each day, and that you can’t claim costs that have already been covered by your employer .

To help you manage your next business trip and keep on top of all spending (per diem or not), download our free Expense Report Template below.

HMRC advisory fuel rates for UK businesses (as of January 2024)

Expense policy 101: understanding the basics

60+ fascinating business travel statistics for 2022

Get started with spendesk.

Close the books 4x faster , collect over 95% of receipts on time , and get 100% visibility over company spending.

[email protected]

Home » Hot Topics » Germany per diem rates and how to manage employees travel expenses

Germany per diem rates and how to manage employees travel expenses

3 September 2022

Do you find Germany per diem rates and the reimbursement of travel expenses for employees complex? This article breaks it all down for you so you can stay compliant.

One of the most frequently asked questions we get asked by our clients is how to manage employees travel expenses and Germany per diem rates. German regulations governing per diems, telecom expenses, hotel costs, meals reimbursements, mileage and so on, can often be confusing and different from an organization’s home-country rules.

Companies setting up shop in Germany are understandably concerned about how challenging it can be to stay compliant with German tax laws and want to avoid fines and reputational damage.

For this reason, we have decided to write this article with the aim of providing not only an overview on German travel expense reimbursements (as part of good expatriate management best practices ) but also to dissect and explain some of the finer details surrourding the complex circumstances companies face.

What are per diem rates?

According to Investopedia.com per diems (in German “ Tagespauschalen ”), from the Latin for “ by the day ”, refers to daily allowances paid to employees to cover costs incurred while on a business trip.

More specifically, the law in Germany talks about a lump sum for meals being paid to an individual as compensation for the expenses incurred in working outside their home and main workplace.

Moreover, an employment contract (or any other company issued policy) or collective bargaining agreement may also stipulate that per diems are to be used to reimburse employees.

Tax repercussions are likely (although as we will discuss in this article, not for all expenses categories) if employers choose to reimburse employees for actual expenses above the permitted per diem’s allowance instead.

On the other hand, there is less of an administrative burden for both companies and their employees when sticking with per diem rates as there is no need to:

– submit an itemized claim

– attach accompanying receipts

– update per diem rates each year in line the rising cost of living (the German Finance Ministry takes care of it)

What is not covered by Germany per diem rates

Now that we have a per diem definition and a law clarifying what per diem allowances are meant to cover in Germany, let us briefly look at what type of travel expenses, per diems are not meant to cover:

Air fares
Transport to and from the airport and/or meetings
Hotel costs for staying overnight
Breakfast, lunch and/or dinner whilst meeting clients

These types of expenses should be in fact be claimed as part of a separate expenses claim request (a template is provided towards the bottom of this article) for actual travel expenses incurred.

Per diem rates within Germany

When employees are traveling on business within Germany the costs of subsistence (drinks and meals) is typically reimbursed according to the applicable per diem rates which currently are:

– between 8-24 hours, 14 EUR

– for a full 24 hours day, 28 EUR

For the first and last day of travel, the applicable per diem rate is always 14 EUR.

Furthermore, there is also an overnight allowance of 20 EUR for accommodation.

In practice though, only self-employed individuals tend to claim this allowance via their German tax return as accommodation is usually fully paid by the employer for travelling employees.

Conditions for eligibility of per diem allowances

We have already discussed above what is not covered by per diem allowance.

Let us now look more specifically at what are some of the conditions to be fulfilled for employees to be eligible to claim the above mentioned per diem rates in full.

The main condition is that the full per diem meal allowances will only be paid if the employee actually covers the costs of their own food .

In the case of meals that the employee took and that are included for example in a hotel invoices (breakfast, lunch, dinner) or that the employer provided, there will be a compulsory reduction of the lump sum amount entitlement as follows:

– 20% reduction if breakfast is already included in hotel invoice

– 40% reduction if lunch / dinner are already provided by the employer.

It is also worth mentioning that meals provided by the employer for trips shorter than 8 hours are treated as fringe benefits and thus taxable on the employee are the following nominal values:

– breakfast, 1.77 EUR

– lunch or dinner, 3.30 EUR

Other conditions / rules attached to the eligibility for per diem rates in Germany include:

– hours can be added together for multiple trips within the same day

– The tax-free reimbursement can only be for 3 continuous months of business travel. These 3 months can then be reset after a 4 weeks break

– All expense invoices should be addressed to the company’s corporate address and if they exceed 150 EUR, they should state the VAT amount

Per diems outside of Germany

Considering that the cost of living between countries (and sometimes even between cities within the same country) can vary significantly, the German Ministry of Finance each year publishes a table with the up to date international per diem rates.

However, due to the Covid pandemic, the international per diem and overnight allowances issued by virtue of the German Federal Travel Expenses Act, have not been updated on January 1, 2022.

As a result, the tax-free per diem lump sums published by the BMF letter dated 3 December 2020 , on “Tax treatment of travel expenses and travel expense allowances for business and professional trips abroad from January 1, 2021” – Federal Tax Gazette Part I (BStBl I) page 1256, are also valid for the calendar year 2022.

Overview of other travel expense reimbursements in Germany

Entertainment.

Entertainment expenses for events in which only employees working for the same company took part are not accepted as an external party also needs to be involved.

Additionally, invoices for entertainment expenses reimbursements should clearly show the following information:

Employee/s name/s
Name/s of the people entertained
The reason for the entertainment provided
The place, date and signature

0.30 EUR/Km can be reimbursed tax-free. The lump sum rate covers all expenses related to the car such as insurance, depreciation, petrol / diesel, maintenance, car wash, etc.

Tax-free reimbursements for expenses incurred during business use for private cars can only be paid if the employees states on their expenses claims the driven KMs and other relevant details about the trip such as start / end KMs balance, details of the route taken and the reason for the trip.

Anything paid in addition to the 0.30 EUR/KM rate, will be deemed taxable.

This means that the amount will have to be split up in a tax-free part and a taxable part (taxed at individual income progressive tax rates).

Telecom expenses / home office

If the home telephone / mobile phone / internet contracts are between the telecommunication company and the employee and not between the telecommunication company and the employer, there are 4 possibilities to reimburse these expenses:

1) The employer can pay a monthly lump sum of 20% of the invoice amount up to a max. of 20 EUR tax free to the employee. Any additional reimbursements would be taxable.

2) If the employee highlights the costs incurred for the employer on the telecommunication company’s itemized bill every month, the employer can reimburse those costs tax-free.

3) If the employee highlights the costs incurred for the employer on the telecommunication company’s itemized bill for a period of 3 months, a typical percentage of total expenses concerning the employer can be calculated on the overall total bill, which can then be compensated tax free going forward every month. Any additional reimbursements above the calculated percentage apportionment would be taxable.

4) The employees could prove they have two different mobile phones / landline numbers so that they could clearly be differentiated between the one used for business purposes and the one used for private purposes. In such a scenario, all the expenses incurred for business purposes on the dedicated line / number can be reimbursed tax-free.

Hotel costs

Hotel stays during a business trip can be fully reimbursed tax free provided the invoice is addressed to the employer and not to the employee.

Other expenses

Other expenses such as flight, train or bus tickets can all be reimbursed in full tax-free.

Similarly, the following ancillary expenses can also be reimbursed tax-free for the full actual amount incurred:

– Storage of luggage (including luggage insurance)

– Letters to the employer or to business partners / clients

– Parking fees / tolls

– Rental car at the place of the destination

– Damages to the employee’s belongings if they are typical for business traveling

To help employees with their expenses claims, our travel expenses form may be downloaded here and used when submitting reimbursements requests (if the employer is not already providing one).

FAQ on Germany per diem rates and travel expenses reimbursements

Assuming the company chooses to reimburse the employee for the actual expenses amount incurred which happens to be above an allowable tax-free rate / per diem, does the employer have any compliance requirements in terms of reporting the difference .

(i.e. employer taxes and/or any requirements to report on the employee’s behalf with potential penalties if they don’t)?

Yes, the exceeding part is considered salary and as such subject to taxes and social security contributions.

As in the case of salary, the employer taxes the employee at source and has to fulfill his tax and social security obligations at all times.

The employee is the debtor of the income tax but the employer deducts it from him / her.

The employer is therefore responsible for withholding the applicable income taxes and social security contributions from the employee’s pay and thus liable, in case they do not.

Failure to do so could be deemed a criminal offence pursuant to Sec. 266a StGB (Criminal Law Act) .

Contact us should you require further clarifications on per diem rates and travel expenses reimbursements in Germany and/or have a look at some of the other insights we have published.

You might also be interested in:

Get our FREE International Expansion & Global Mobility guide now!

Telephone *

Company/Organisation *

Where are you located? * Choose a location Afghanistan Albania Algeria American Samoa Andorra Angola Anguilla Antarctica Antigua And Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bhutan Bolivia Bosnia And Herzegovina Botswana Bouvet Island Brazil British Indian Ocean Territory Brunei Darussalam Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cape Verde Cayman Islands Central African Republic Chad Chile China Christmas Island Cocos (keeling) Islands Colombia Comoros Congo Congo The Democratic Republic Of The Cook Islands Costa Rica Cote D ivoire Croatia Cuba Cyprus Czech Republic Denmark Djibouti Dominica Dominican Republic East Timor Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Falkland Islands (malvinas) Faroe Islands Fiji Finland France French Guiana French Polynesia French Southern Territories Gabon Gambia Georgia Germany Ghana Gibraltar Greece Greenland Grenada Guadeloupe Guam Guatemala Guinea Guinea-bissau Guyana Haiti Heard Island And Mcdonald Islands Holy See (vatican City State) Honduras Hong Kong Hungary Iceland India Indonesia Iran Islamic Republic Of Iraq Ireland Israel Italy Jamaica Japan Jordan Kazakstan Kenya Kiribati Kosovo Kuwait Kyrgyzstan Lao People's Democratic Republic Latvia Lebanon Lesotho Liberia Libyan Arab Jamahiriya Liechtenstein Lithuania Luxembourg Macau Macedonia The Former Yugoslav Republic Of Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Martinique Mauritania Mauritius Mayotte Mexico Micronesia Federated States Of Moldova Republic Of Monaco Mongolia Montserrat Montenegro Morocco Mozambique Myanmar Namibia Nauru Nepal Netherlands Netherlands Antilles New Caledonia New Zealand Nicaragua Niger Nigeria Niue Norfolk Island Northern Mariana Islands Norway Oman Pakistan Palau Palestinian Territory Occupied Panama Papua New Guinea Paraguay Peru Philippines Pitcairn Poland Portugal Puerto Rico Qatar Reunion Romania Russian Federation Rwanda Saint Helena Saint Kitts And Nevis Saint Lucia Saint Pierre And Miquelon Saint Vincent And The Grenadines Samoa San Marino Sao Tome And Principe Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Slovakia Slovenia Solomon Islands Somalia South Africa South Georgia And The South Sandwich Islands Spain Sri Lanka Sudan Suriname Svalbard And Jan Mayen Swaziland Sweden Switzerland Syrian Arab Republic Taiwan Province Of China Tajikistan Tanzania United Republic Of Thailand Togo Tokelau Tonga Trinidad And Tobago Tunisia Turkey Turkmenistan Turks And Caicos Islands Tuvalu Uganda Ukraine United Arab Emirates United Kingdom United States United States Minor Outlying Islands Uruguay Uzbekistan Vanuatu Venezuela Viet Nam Virgin Islands British Virgin Islands U.s. Wallis And Futuna Western Sahara Yemen Zambia Zimbabwe

Brief description of your enquiry * I accept * By entering your information, you permit us to reach out to you with future communications and you accept our Terms and Conditions & Privacy Policy

Terms & Conditions – Privacy policy – Cookie policy

Privacy Overview

NETHERLANDS
SWITZERLAND

Expat Info Articles

How to claim travel expenses on your German tax return

The reason so many people choose to submit a tax return in Germany, even if they are not obliged to, is so that they can reduce their tax bill by taking advantage of deductions. One of the easiest deductions you can make is for your travel expenses to and from work. wundertax explains how it’s done.

Travel expenses for professional-related commutes can be claimed by taking advantage of the commuter allowance ( Entfernungspauschale ) on your German tax return and help increase your chances of a tax refund.

While some expenses are deducted as a set sum (e.g. per kilometre travelled), others can be deducted in full (e.g. the cost of tickets). Traditional employees can deduct these costs as income-related expenses ( Werbungskosten ) while freelancers / self-employed people can claim their travel expenses as business expenses ( Betriebsausgaben ). In this article we will be focusing on:

Expenses for the commute from your residence to your primary workplace
Travel costs for external activities and business trips

1. Deducting expenses for your work commute

You can claim a commuter allowance for commutes between your residence and primary workplace ( erste Tätigkeitsstätte ). This allowance amounts to 30 cents per kilometre for the first 20 kilometres of one-way travel to or from your workplace, regardless of means of transportation or actual incurred expenses.

That means this can be claimed whether you walk, ride a bike, drive a car, ride as a passenger, or take public transportation. The tax office will only accept deductions for the shortest possible route.

As of January 2021, the commuter allowance was increased to 35 cents from the 21st kilometre of one-way travel for long-distance commuters and from 2022 to 2026 it will be increased again to 38 cents from the 21st kilometre of one-way travel.

Is there a limit to the commuter allowance?

Generally, the tax office accepts 230 trips per year, but if you have a six-day work week you can claim up to 280 trips per year. Commuter expenses cannot be deducted for days spent home sick, on vacation, or working from home – days spent working from home can instead be claimed using the Home Office Lump Sum.

A maximum of 4.500 euros per year can be deducted with the commuter allowance. However, if you meet one of the following two exceptions, you should hang on to receipts as proof for the tax office:

If you commute to work in your own personal or business vehicle you can claim more than 4.500 euros per year.
If you commute to work by public transportation and the costs exceed 4.500 euros per year, you can enter and claim the actual expenses on your tax return.

Commuter costs for multiple workplaces

You can only have one primary workplace per employment role. If you work at several locations, this is considered external activity ( Auswärtstätigkeit ) and treated differently.

Rather than claiming a lump sum per kilometre, if you commute to external activities by public transport, you can have your actual expenses reimbursed (e.g. the cost of your tickets). If you travel by car, you can take advantage of the kilometre allowance ( Kilometerpauschale ). This applies to both the outward and return journey and amounts to 30 cents per kilometre.

If you have several different jobs in different locations, however, you can claim the commuter allowance for each primary workplace, so long as you travel home in between. When travelling from primary workplace to primary workplace, the distances can be added together, but then the commuter allowance can only be used for half of the total distance.

Mobility premium for long-distance commuters

As of 2021, long-distance commuters with a daily commute of 21 kilometres or more can apply for the new mobility premium ( Mobilitätsprämie ), which grants a bonus of 14 percent of the increased commuter allowance from the 21st kilometre of one-way travel.

To apply for this premium, your annual income cannot exceed the basic tax-free allowance ( Grundfreibetrag ), which amounts to 9.744 euros as of 2021. As of 2022, the basic tax-free allowance increased to 10.347 euros.

You can apply for the mobility premium in your tax return, and if you meet the requirements, it is transferred directly to your bank account. The assessment basis for the premium varies depending upon the difference between your annual taxable income and the basic tax-free allowance.

2. Costs for business trips

If you travel for work for any purpose including field services, further education, and trade fair visits, it’s recommended to claim the resulting expenses on your tax return (provided your employer didn’t already cover them). Your means of transport are irrelevant unless you’ve travelled in a company car, which is not tax-deductible.

Expenses for travel by public transport, ship, or aeroplane are all reimbursed in full so long as you travelled in the lowest class available. Train journeys in the next class up can be reimbursed if the travel time exceeds two hours.

If you travelled by car, you can either determine the actual incurred costs and claim them or use the kilometre allowance ( Kilometerpauschale ). Unlike the commuter allowance, the kilometre allowance can be applied to both the outward and return journeys.

Per kilometre travelled, the kilometre allowance amounts to:

30 cents for trips by car
20 cents for trips by motorcycle, scooter, moped, or e-bike

If your employer covered a portion of your business trip expenses, you have two options: You can either deduct the amount from the total expenses or you can write off the employer subsidies on your tax return.

If your business trip away from home and your primary workplace exceeds 8 hours, you can claim a flat rate of 14 euros for meals ( Verpflegungsmehraufwand ). If the trip exceeds 24 hours, you can claim a flat rate of 28 euros.

The rules surrounding commuter costs and other travel expenses can be complicated. wundertax helps you complete your tax return in as little as 17 minutes, while giving tips on deductible costs, so you can maximise your refund. Get started now .

Natascha Manthe

Natascha works as a Content Manager at wundertax. She loves to dive into tax topics and put them into easy-to-understand form. The other half of her heart belongs to acting:...

JOIN THE CONVERSATION (0)

English (CA)
English (UK)
Deutsch (DE)
Deutsch (CH)

Per diem rates in Germany: a brief guide (2024)

What are per diem rates for business travel, are per diem rates mandatory, what are the most important things to know about per diem rates in germany, what expenses are covered by per diem rates for germany.

Meals purchased during business trips
Costs for private non-commercial accommodation

What expenses aren’t covered by per diem rates for Germany?

Hotels or other commercial accommodation
Ground transportation to/from airports and to/from meetings
Meals and other incidental expenses while meeting clients

How are per diem rates in Germany calculated for domestic and international trips?

Per diem rates during domestic and international trips.

For business trips under 8 hours, no meal allowance is provided.
Business trips between 8 and 24 hours are subject to a reduced meal allowance rate.
Full days (24 hours), where the full meal allowance applies
Arrival/departure days, where the reduced meal allowance rate applies
Overnight packages include allowances for accommodation and food

Per diem rates for domestic and international trips: A quick example

Tuesday (classed as the day of arrival): €14 meal allowance
Wednesday (full day): €28 meal allowance
Thursday (full day): €28 meal allowance
Friday (classed as the day of departure): €14 meal allowance
3 overnight stay packages: €60

Are there different guidelines for accommodation and meal allowances when employees travel internationally?

There is a lump sum allowance for additional meal expenses for absences lasting at least 24 hours per calendar day.
There is a lump sum allowance for additional meal expenses for arrival and departure days and absences exceeding 8 hours per calendar day.
A separate accommodation allowance applies for overnight stays in foreign countries.

Are the per diem rates different in some of the key German cities?

Benefit your business with a better understanding of per diem rates in germany.

Manage business travel like a pro. Step up your travel management game today.

Frequently asked questions, are per diems tax-free, do per diem rates change based on the city where my company is based, how can i manage per diem rates alongside my expense management processes.

Make business travel simpler. Forever.

See our platform in action . Trusted by thousands of companies worldwide, TravelPerk makes business travel simpler to manage with more flexibility, full control of spending with easy reporting, and options to offset your carbon footprint.
Find hundreds of resources on all things business travel, from tips on traveling more sustainably, to advice on setting up a business travel policy, and managing your expenses. Our latest e-books and blog posts have you covered.
Never miss another update. Stay in touch with us on social for the latest product releases, upcoming events, and articles fresh off the press.

Per diem rates in Switzerland: a brief guide (2024)

Car Rental Germany Pexels Shvets Anna 2570063

Per Diem Rates in Greece: A Guide for Business Travel (2024)

Business Travel Management
Offset Carbon Footprint
Flexible travel
Corporate Travel Resources
For Travel Managers
For Finance Teams
For Travelers
Careers Hiring
User Reviews
Trust Center
Help Center
Privacy Policy
Cookies Policy
Modern Slavery Act | Statement
Supplier Code of Conduct

Travel Allowance (Fahrkostenzuschuss) and Taxation in Germany explained

Main points.

The travel allowance is a salary supplement that you grant your team for the journey to work - regardless of which means of transport they choose. It is paid at a rate of 0.30 euros per kilometer (0.35 euros per kilometer from the 21st kilometer onwards) for the one-way journey between home and work, and only for the days on which your employees are at work.
For whom. The travel allowance is available to all full-time employees, part-time employees, trainees, and mini-jobbers on a 520 euro basis. ‍
A complement to your employer branding strategy. The travel allowance is a mobility benefit and is suitable as a retention tool, especially for employees who live further away.
Accounting & taxation. The allowance is a salary supplement and is paid out with the monthly salary. Travel allowances are taxed at a flat rate of 15% wage tax.
What to look out for. The allowance can only be paid to employees who regularly commute to work and in many cases, there is an annual cap of 4,500 euros (the same cap as for income-related expenses). In addition: If you grant your employees a travel allowance, they can no longer claim these costs as income-related expenses in their tax return.

What is the travel allowance?

Here is our explanation and definition:

The travel allowance is a monthly payment with your salary that you grant to your employees to compensate them for the costs of traveling to work. The travel allowance applies to all means of transport used for commuting to the office.
Your team member is free to choose how they get to work, whether by bus, train, bicycle, or car. Important is that only the days on which your employees actually commute to work are taken into account. The allowance covers 0.30 Euro paid per kilometer, if your team member travels beyond 21 kilometers the compensation is 0.35 Euro per kilometer.
All employees who regularly come to the office to work can receive a travel allowance, i.e. full-time and part-time employees as well as trainees and mini-jobbers. For full-time employees in your team who usually commute to work every day, the allowance can be applied for 15 days per month without further proof, according to the law.
As a salary bonus, the travel allowance is paid out with the salary and taxed at a flat rate of only 15% wage tax. If your team works in the home office every day, you cannot pay your team a travel allowance.
If your team comes to the office e.g. for two days a week, you can also grant the allowance to your team for these two days only.

Create the work place of tomorrow with NAVIT. We are happy to support you with designing the best mobility solution for your company. Get in touch with us!

For whom is the travel allowance worthwhile?

As with other mobility benefits, the travel allowance generally increases motivation and satisfaction at work and is thus an important employee retention tool. ‍

For employees who live far from their workplace, the travel allowance is particularly valuable. As a general rule, travel allowances are worthwhile for distances greater than 17 kilometers.

Many employees benefit from flat-rate wage taxation of 15%. As a monthly supplement to their salary, the travel allowance offers your employees the convenience of not having to wait until the end of the year or until their tax return to receive reimbursements.

This is how travel allowances are taxed and accounted for: If your employees are entitled to a monthly travel allowance, they can receive 0.30 euros per distance kilometer (0.35 euros from the 21st kilometer), which is the otherwise deductible distance allowance. As an employer, you are responsible for paying the 15% flat-rate wage tax.

The travel allowance does not require social security contributions. To calculate the amount of the allowance, you use the shortest or most convenient route between your employee's place of residence and your company's office location.

If you decide to pay your employees a higher amount than € 0.30 per distance kilometer or to grant them an allowance for days on which they worked in their home office, this additional benefit is subject to the individual tax rate of your employees.

If you decide to offer your employees an additional mobility budget, this can be granted as a benefit in kind up to 50 euros per month tax-free (or taxed at a flat rate) on top of the salary.

What about if your employees only use public transport?

In this case, it makes more sense to offer a public transport-specific allowance, e.g. a job ticket. Since 2019, the job ticket can also be subsidized above the upper limit of the tax-free benefit in kind of 50 euros.

In this way, the tax-free benefit in the kind of 50 euros can be used for other mobility benefits, such as a flexible mobility budget.

With the job ticket, you as an employer provide your employees with free or discounted monthly tickets for public transport, which can be used not only for commuting to work but also for private journeys.

With regard to the tax return, it is important to note: If your employees receive a travel allowance, they cannot claim income-related expenses for travel to work in their tax return.

A travel allowance is therefore only attractive for your employees if the distance between home and work is at least 17 kilometers.

Our mobility experts at NAVIT would love to share their knowledge with you about the new mobility product. Feel free to get in touch with us!

What is the difference between the travel allowance and the commuter allowance?

The travel allowance is not the same as the commuter allowance. ‍

While the travel allowance is a voluntary offer from you as an employer, the commuter allowance is a state offer to your employees and offers them the possibility to deduct their travel costs from their taxes. ‍

What both offers have in common is the amount of 0.30 euros per kilometre (or 0.35 euros from the 21st kilometer).

‍ Travel allowance and other mobility benefits

The travel allowance is a mobility benefit and thus an effective instrument for employee retention as an additional benefit to the salary. ‍

You can offer the allowance to your employees either as a single mobility benefit or together with others, such as a flexible mobility budget. ‍

If you grant your employees a higher amount than the already mentioned 0.30 euros per kilometer or offer them a credit in the form of a mobility budget for the use of public transport or sharing offers (e.g. car sharing, bike sharing, e-scooter sharing), your employees pay the individual additional wage tax.

In contrast to a mobility budget or a job ticket, the travel allowance is transferred directly to your employee's bank account as a monthly salary supplement. This means that your employees have this amount at their free disposal.

Information and content disclaimer

NAVIT hereby states that the information provided about benefits on our website is only for informational purposes only and does not represent any tax or legal advice. The content is not intended to replace any individual, binding tax and legal advice that addresses your specific tax or legal situation. We, therefore, declare that information provided is without guarantee of correctness and completeness. ‍

We continue to provide updated information and research insights. We as a provider of this information cannot assume any liability for the accuracy, completeness, and timeliness of the information provided. In particular, the information is of a general nature and does not constitute tax or legal advice in individual cases. For questions about taxes and legal topics, please consult a certified tax advisor or lawyer.

Sign up for our newsletter to receive the latest insights about our mobility solution products like the 49 eurojob ticket.

Freelance travel expenses in Germany – Daily allowance and deductible travel costs (2021)

10 minute read

Remember travel? A distant memory for most – dreamy days from a bygone era exploring foreign cities, sampling local cuisine and relaxing with a beer on the beach. Oh, and sometimes freelance work, too. This is an article for all you freelance business travellers out there. Wondering what travel expenses can you deduct?

As a freelancer in Germany, you’re eligible for tax deductions on travel expenses, the same as any other business. The only difference is you need to file these yourself. To make sure you’re ready to take your business on the road once the world returns to normal, we’ll break down German travel expenses for you. Achtung, fertig, los!

What's covered?

3 ways to pay expenses
Planes, trains, and buses
Driving in personal car
Accommodation – hotels, Airbnbs, with friends
Food and drinks
Real life example – Sophie goes to Lyon

Special cases

Germany's 3-month rule

3 ways to pay self-employed travel expenses

1. deduct your own self-employed travel expenses.

Let’s start with the most popular. As a freelancer, you’ll usually deduct your own travel costs as business expenses. To do this, you’ll need to collect and submit all the relevant documents, including receipts. Skip ahead to what travel expenses are eligible for tax deductions if this option is for you! In Germany you need to keep receipts for 10 years.

2. Reimburse your employees’ travel expenses

Do you run a small self-employed business with one or more employees? If so, you might need to reimburse your employees’ travel expenses and deduct them as business expenses later on. As a rule, employees make advance payments and submit all their documents to you. It’s also possible to make bookings using a company card – this simplifies expense filing. With Holvi, employees can snap a photo of their receipts and attach them to expense payments in-app, on the spot. Holvi Pro comes with up to 3 cards included – you can also order more for just €3/month.

3. Invoice travel expenses to clients

The last way to handle travel expenses is to invoice your clients for all costs directly, including VAT. You can do this either after the fact or by prior arrangement if funds are low.

You can negotiate how much is acceptable. Most clients will refuse a claim for a night in a 5-star hotel, but you should charge a generous mileage allowance or accommodation costs to make sure you actually cover costs.

Of course, you’ll need to keep a clear record of all expenses and share this with your client, along with receipts.

What counts as a deductible travel expense in 2021?

Running a freelance business is tough, so you’ll no doubt want to deduct all possible business expenses from taxes. First you need to clarify what exactly counts as a deductible travel expense

Generally speaking, costs incurred in the course of a business trip, driving or changing assignments are deductible. You’ll only get compensated if you can prove there were no private excursions during your business trip.

Deductible travel expenses include:

Planes, trains and buses

Flights, train tickets and bus tickets are all deductible as business expenses. Make sure to save your receipts. To avoid any potential disputes with the tax authorities, try to always purchase tickets in advance for cheaper fares. The less attention your expense claims draw, the better off you’ll be. Just imagine you work for a really stingy employer.

If you use public transportation, you can also deduct these costs.

Driving a personal car

If you use your private car for business trips, you can deduct a kilometre flat rate from taxes. In 2021, this is €0.30/km in Germany. You can use this kilometre flat rate to and from your business trip destination.

Accommodation – Hotels, Airbnbs

Freelancers in Germany can expense the cost of hotel rooms and other types of accommodation. Strangely, the overnight flat rate for accommodation for trips within Germany is only €20 in 2021 – hardly enough to cover the cost of a youth hostel. However, trips abroad are more fairly compensated.

Business travellers get a daily allowance for extra expenses for meals during the trip. The amount of daily meal allowance is based on the length of time away, and on the nature of your trip (i.e., it must strictly be business).

Stay within the limit or pay the difference!

When travelling within Germany, you can deduct:

For travels abroad, you can usually deduct much more. This official chart breaks down daily allowances for each country in 2021.

Real example – Sophie goes to Lyon, what can she expense?

Sophie runs her own restaurant La Belle Patate (i.e., she’s self-employed). There’s an annual culinary conference coming up, so she goes on a two-day trip from Berlin to Lyon, France. While she loves her work – and all things food related – this is a business trip.

After work on Friday, she catches a bus to Hauptbahnhof and hops on a direct train to Lyon, where she checks into her Airbnb. The fair runs from 7:00–19:00 on Saturday, so she stays overnight the first night, gets up early, attends the fair – sampling lots of scrumptious food! – and stays for some networking drinks after the event. She knows the German tax authorities might reject her claim for another night in Lyon, so she takes a late train back to Berlin on Saturday night.

How does self-employed Sophie deduct travel expenses?

Since Sophie starts the trip for professional reasons and works outside her normal place of work, this is 100% a business trip. For tax purposes, she can claim travel, accommodation, meals and ancillary travel costs.

Travel costs: bus and train tickets (for both arrival and departure as well as for the journey to the food fair) in full as operating expenses
Accommodation costs: According to this list , Sophie can expense up to €115 for overnight Airbnb accommodation in Lyon, provided she keeps her receipts
Food costs: Sophie gets a flat rate meal allowance. According to this list , she gets €35.20 on Friday (< 8 hours) and €44.00 euros on Saturday (> 8 hours)
Additional travel costs: Sophie can expense admission to the fair in full as an operating expense

Unfortunately, Sophie probably can’t expense drinks for networking. Sorry Soph!

Travelling with a partner

If you take your partner with you on a business trip, you can’t deduct their travel expenses. For example, if you book a double room, you can only claim the cost of a single room in the same hotel.

Business and pleasure

We all need a break sometimes, and spending an extra day in a foreign city can do wonders for our health. Just take any personal days into account when filing for deductions in travel expenses. You’ll need to deduct personal expenses proportionally. No business expensable spa days in Iceland – unless you’re discussing business in the sauna with a client, in which case lucky you!

Country hopping

As soon as a trip extends over multiple days through different countries with various means of transport, there’s a risk of chaos in travel expenses. You can calm this chaos with professional travel expense software .

The 3-month rule

The 3-month rule applies to business trips abroad that last longer than three months. On these trips, you can only collect meal allowance for the first three months.

The 3-month period restarts if you come to your normal workplace for at least four weeks at a time. Work on mobile, non-stationary facilities such as ships, vehicles or aircraft are exempt from this rule.

Simplify your work life

Holvi is your business’ new financial home. Our all-in-one account features:

Business account
Holvi Business Mastercard®
Online invoicing & e-invoicing
Bookkeeping tools

Always curious? Subscribe to Workaround, for the boldly self-employed.

Related articles, business account price – whats a fair price for your business account, an expat’s guide to a business account – 5 reasons to open a geschäftskonto (2023).

Travel allowances for 2022

Tax treatment of travel expenses and travel expense reimbursements for business and work-related trips abroad as of 1 january 2022.

The Federal Ministry of Finance has published information on the rates for additional subsistence expenses and accommodation costs for 2022.

Due to the pandemic, foreign per diem and foreign overnight allowances under the Federal Travel Expenses Act will not be reassessed as of January 1, 2022. The amounts published as of January 1, 2021 will therefore continue to apply unchanged for calendar year 2022. Consequently, the tax lump sums published in the BMF letter of December 3, 2020 on the “Tax Treatment of Travel Expenses and Travel Expense Reimbursements for Business and Work-Related Trips Abroad as of January 1, 2021” – Federal Tax Gazette Part I (BStBl I) page 1256 are also to be applied for the calendar year 2022.

To the BMF letter

SPESENFUCHS

Legal notice

Privacy settings

Create travel expense report

Digitise receipts

All functions

Integrations

What can I expense while travelling for work? How can I cover for food costs during my trips?

As a freelancer or self employed, you might travel as part of your job to meet clients or business partners.

What kind of expenses can I declare?

Transportation - flight, train, taxi, bus, car sharing and private car usage (see details below)

Accommodation - hotel, airbnb, etc..

Food (see details below)

What are the requirements to make a business trip deductible?

The main purpose of the trip must be related to your business.

The trip must have been paid by you personally, and not by your client / business partner.

What if my business trip involved a non business related part?

If the main purpose of the trip was pleasure, then usually you should not deduct the trip expenses.

If the main purpose of the trip was related to your business, and you have taken some days off, you can still deduct parts of the trip expenses.

How to partially deduct a trip?

You can fully deduct the travelling costs.

You should not deduct the accommodation and food costs during the time you stayed for personal reasons

How should I prove my business trip expenses?

The costs of business trips can accumulate large amounts, which can alert the Finanzamt. Therefore it is important to be able to prove that those trips were relevant to your business. Try to keep any information that can help you prove the connection of the trip to your business. It can be email conversations with clients, time tracking, travel itineraries, etc...

Food costs - meal allowance

During your trip you will have to pay to feed yourself. Unlike other expenses, you cannot deduct those expenses on the basis of receipts, but instead you can deduct a flat rate according to the length of the trip. The meal allowance can be deducted only if you paid for the meals yourself (and not by your client for example).

Travelling in Germany

For a single day trip longer than 8 hours, you can deduct 14€ (12€ on 2019) For a multi day trip, you can deduct 28€ (24€ on 2019) for a full day, and additional 14€ (12€ on 2019) for the day of the arrival and departure.

For example you had a 4 days trip to meet clients in Germany. For the arrival day, you will deduct 14€, then there are two full days so you will deduct 2*28€ and finally you will deduct 14€ for the departure day. So in total, you can deduct 84€ for food costs in that trip.

Travelling outside of Germany

There is a different daily rate for every country in the world. You can see the official table here .

What if meals are included in my hotel accommodation?

The daily meal allowance should be reduced. For breakfast, you will have to reduce 20%, for lunch and dinner - 40% should be reduced. This means that for a full board accommodation (i.e. accommodation that includes breakfast, lunch and dinner), you won't be able to deduct any food costs.

To record the meal allowance in Sorted, just pick the category "Business trip meal allowance". You will have to provide the trip dates and destination and the total deduction amount will be calculated automatically.

Driving with your car to a business trip

If you have a car which is not owned by the business, you can deduct the expenses incurred in travelling as part of the trip. The deduction amount is based on the distance you drove, and you can calculate it by multiplying the total distance by 0.3€. For example, if you drove from Berlin to Munich (584 KM), so in total 1168 for both ways, you can deduct 1168 * 0.3 = 350€

Sorted tax guides are provided without liability and do not replace a tax advisor. To get an accurate answer for your specific case, please consult a tax advisor. You can always ask one of tax advisors on the Sorted platform.

Login Declaree
Business Credit Cards
Expense Automation
Expense Compliance
Data & Insights
CO2 Reporting
Marketplace
Integrations
Case Studies
Release Notes

Germany's 3-Month Rule And How to Ensure Compliant Expenses

Updated in January 2023

A critical issue (or the sudden outbreak of a pandemic) may lead business travellers to spend more time away from home than initially planned.

Because such trips are work related, employers are responsible for covering the traveller’s daily meals. They can do this either with regular receipt-base reimbursements, or by paying the traveller an allowance. In the latter case, it is important to note that allowances cannot be paid tax-free indefinitely and are limited to a three-month period.

Below we review the 3-month rule, exceptions, and how to manage expense report compliance with this specificity of the German market .

What is the German "3-month rule"?

Per diems (daily allowances) for daily expenses are only tax-free for up to three months of continuous travel at a given location.

Allowances for long stays of three months and more, in German law, are taxable. It is thus important to accurately record all details of business trips to ensure compliant per diem calculation.

Stays at a location lasting three days or more in a week are considered “long stays”. Every such stay at a single location is added until reaching three months, unless interrupted by 28 days or more of being away from said location.

Permanent assignments on mobile facilities such as aircraft, ships and other vehicles are exempt from this rule.

Assignments at different locations for a single employer will also be considered “long stays” if totalling over three months.

The “Supplementary BMF letter on the 2014 travel expense reform” details how the 3-month rule is applied in case a traveller’s assignment location changes.

Any interruption of at least four weeks of a long stay restarts the clock on the three-month period. And this, regardless of the reason for said interruption.

One or two-day stays, even at the same location, do not trigger a 3-month period. An employee can work from an external location for two days a week over the course of nine months and still receive their daily allowance.

Managing compliance with the 3-month rule

Germany regulates maximum per diem rates both for travel within the country and travel abroad and updates them every year. In 2023 , the rates for travel within Germany are as follows:

14€ per day for business trips lasting eight to 24 hours. This rate applies for the departure and return days of multi-day trips. It also applies for trips with night work extending over two calendar days (the “midnight regulation”) and is allocated to the day with the longest absence.
28€ per day for trips lasting more than 24 hours.
No per diem for trips totalling under eight hours in a 24-hour period.

There are four ways to avoid falling under the 3-month rule:

Interrupting the business trip for more than four weeks (whether for work, holidays or an illness).
Carrying out activities for different customers in the same location during the trip.
Spending two days per week or less working at the external location.
Working on a mobile facility such as a ship.

How Mobilexpense ensures compliance with the 3-month rule

The rules, rates and regulations that apply to German organisations are regularly updated in our solution by our Compliance Team. This ensures that entries made by your employees will always be compliant, avoiding miscalculations and saving you, and them, valuable time.

Creating compliant per diem claims is as easy as entering departure and return dates and a destination. Our up-to-date solution runs all the calculations for you based on the data from the BMF.

Find your ideal expense management solution This e-book will help you find the ideal solution for managing business expenses.

You may also enjoy

These Related Stories

Mobilexpense Compliant Expense Digitisation Software for Spain

Risks With Using Bank Credit Cards for Business Expenses

How To Get a UK VAT Refund: A Guide for EU Businesses

How To Get a VAT Refund: A Guide for UK Businesses

How to Improve Your Employee Expense Reimbursement

Our Mission
Opening a Bank Account
Best Credit Card
N26 Credit Card
Health Insurance
Liability Insurance
Home Insurance

Per diem rates in Germany: All about business expenses

Especially consultants and sales people know the procedure all too well. As an employee in Germany working out of office, you are entitled to get a compensation for the extra costs. Usually, the costs of doing business include regular expenses as well so called per diems. In general, per diem rates in Germany are defined by the government and are a way to reimburse the employee for meals away from home. The German system of per diem rates with the Tagespauschale is rather unique compared to other countries. Therefore, this article will give you a quick overview of the daily allowances, covered costs and what to watch out for.

The difference between expenses and Per diem rates

Often, when working in client facing roles employees in Germany need to travel . An traveling incurs extra costs for the business. However, as these are business related expenses , a company will reimburse the employee for these costs. And since r eimbursements are based on days spent traveling for business, there is a certain daily (or latin per diem ) “allowance” for the employee. Interestingly here, the Ministry of Finance defines the amount of money included in the allowance every year . Also, the name Verpflegungsmehraufwand already implies the purpose of the allowance. To be precise, it covers living expenses (e.g. food and drinks) that are usually higher while traveling . Moreover, it is a fixed amount of money which employees receive regardless of what they have actually spent. Consequently, employees don’t need to collect receipts for meals and file an expense report for meals. Other expenses (such as public transit or taxi) are different and thus employees claim those expenses separately. In summary, a business trip of an employee causes two types of extra costs: general expenses and per diems . Per diem rates in Germany are regulated and the fixed sum covers meals. A dditional expenses are recorded based on the receipts collected during a business trip.

Which costs do Per diem rates cover?

Per diem rates are a simplification for calculating money an employee can spend on a business trip. On the one hand, per diems actually make things easier because the employee does not need to collect receipts . On the other hand, in rare cases unexpectedly high costs are not properly taken into account with these rigid rules . Generally, there are two types of costs an employer can cover:

Meals : When traveling for business purposes, extra costs for food and drinks are meant to be covered by your per diem .
Accommodation : A per diem rate for overnight stays is optional . There is a fixed rate of 20€ per night which can be reimbursed tax-free. This applies for example when you stay at a friend’s place on your business trip and there is no receipt. Ultimately, the employer can also choose to demand receipts and build their internal policy around this system.

Which costs are not covered by Per diem rates?

Naturally, there are other costs while traveling for business. This includes:

transportation (by plane or train)
transportation to and from airport/train station
a ccommodation (see above)
and meals with clients

Per diem rates explicitly do not cover these costs and employees claim them in a regular expense report.

Regulation around Per diem rates

Unsurprisingly, there is clear legislation around per diem rates in Germany. The regulation of income tax in Germany ( Sect. 9, § 4(a) ) defines the handling of meals and expenses for traveling employees. It says that employees on external occupational activities receive a lump sum to cover additional expenses.

In order to harmonize the system and increase fairness for employees, Germany decided that the government would set the per diem rates instead of individual firms and businesses. Effectively, employees of large and glamorous firms get the same daily allowance as employees of small and medium sized businesses . One could argue that this is excessive interference of the government, but as long as the system is logical and transparent , it might actually be a good thing.

For instance, it reduces the workload around itemized expense reports . Basically, you’ll spend less time about receipt and work that has nothing to do with your job. You’ll save valuable hours of painful filings for expenses. Instead, there’s a formula that tells you how much money you get from per diem rates in Germany based on the length of your trip.

How much are Per diem rates?

In general, the per diem rates in Germany only depend on destination and duration of your business trip. Let’s take Germany as an example:

Basically, there are only two types of per diem rates (it’s the same in other countries, just with different amounts of money). They are based on the length of your working days while traveling:

Partial allowance : This per diem rate applies for business trips over 8h but under 24h . Moreover, the day of your arrival and the day of your departure will only allow a partial allowance.
Full allowance : The full rate can only apply to full days of 24h . This means that every day between overnight stays on your multi-day trip, you receive the full allowance. Technically, this applies to days when you are away from the office from 0:00 to 24:00. Hence, an arrival at 1:00 am at night at the hotel will not qualify.

The internal policy of companies can actually set lower rates . However, your staff might feel treated poorly and it actually increases the amount of paperwork you need to do, so this is rather rare.

What do I need to consider as an employer or employee?

Per diems and their filing mean a little bit of administrative work . In return, they offer certain benefits though for employers and their employees . On the one hand, employees d o not need to keep every receipt for every coffee they bought on a two week trip. Your report at the end will be much simpler and you only need to keep track of departure date, arrival date and the respective times . And if you stay within the daily allowance or below, you can keep the difference . On the other hand, employers benefit a lot from per diem rates in Germany as well. Especially in travel-intensive industries like consulting or sales, it is much easier to predict travel expenses and cash-flow .

Per diem rates in Germany in 2020

Normally, per diem rates do not change very frequently in Germany. For 2020 they have been updated though, so here you can find the most recent rates:

This structure applies to business trips abroad as well . However, the per diem rates are different for each destination country .

Reimbursements and exceptions

No rule without exceptions. Similarly, per diem rates are not always as straightforward when it comes to reimbursement. For example, when talking about meals , it is important if you were offered a meal by e.g. a client or the hotel. The total allowance is split between breakfast , lunch , and dinner in a 20/40/40 ratio. Often, the hotel rate includes breakfast which is specified on the receipt due to the 19% VAT on food and 7% on lodging. If breakfast is included you need to deduct 20% off your daily allowance. If your client invites you to the on-site cafeteria for lunch or if it is included at a conference, you need to again deduct 40% . This leaves you with 40% of the per diem rate for dinner . If all your meals were provided at no extra cost for you, your per diem rates falls to zero. This makes sense as per diems should cover any extra expenses you have. In case this does not apply, you won’t need to be compensated.

Do you need assistance with Per diem rates in Germany?

This article is supposed to bring clarity to the field of per diem rates in Germany . Usually, your firm should have some kind of IT solution in place to assist you or follow the steps electronically. If you have further questions regarding expense management or best practices , feel free to reach out to our experts via the contact form . We are happy to help and get back to you within 24h.

How useful was this post?

Click on a star to rate it!

Average rating 0 / 5. Vote count: 0

No votes so far! Be the first to rate this post.

Lisa Meier has more than ten years’ experience in providing strategic advice and legal guidance on international trade, administrative and legal matters to foreign companies, associations, and governments doing business in Germany. She advises companies in a broad range of industries on successfully navigating the German economic environment. Lisa brings a wealth of knowledge to Universal Hires’ marketing and client success team. In her free time, Lisa spends time exploring the unique city-life of Berlin and all the diversity that the East of Germany have to offer.

About Universal Hires

Universal Hires is Germany’s leading staffing provider. With expertise in recruitment and employer of record services, the company levarges its market entry support.

Write For Us

We are always looking for valuable contributions from industry experts. Interested?

Recommendations

Keeping track of expenses can be made simple.

Skilled Immigration Act in Germany: All you need to know

A Comparison of FinTech Markets in Germany and China

The Social Security Number in Germany – Explained

Active Sourcing in Germany – An Extensive Guide

The Impact of the Coronavirus on the Global Economy

The Importance of the Automobile to Germany

Staffing in Germany

PRIVACY POLICY | TERMS OF USE | LEGAL NOTICE

Official websites use .gov A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS A lock ( A locked padlock ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Search ITA Search

Germany Business Travel

Back to trade.gov/germany home

Business Travel

COVID-19 Travel Regulations Please review the latest updates published by the Federal Ministry of Interior and Community (BMI) before you travel.

U.S. citizens do not require a visa to enter Germany. Without a visa, however, they may not stay longer than three months every half-year or take up gainful employment requiring a work permit. If required, citizens may obtain a residence and/or work permit after entry.

For more information, visit the German Embassy website.

Welcome to Germany, the meeting, convention, and tourism destination for successful business representatives from around the world. What defines success in business also defines Germany: technology, innovation, flexibility, expertise, efficiency, organization, and mobility. Add the allure of Germany’s brilliant natural beauty, majestic castles and regal palaces, world-class culture and cities steeped in history, and you will come to see why no other destination for business travel even begins to compare. Visit the German National Tourist Board website and discover what attracts two-thirds of the world’s top international trade fairs to one place: Germany.

Getting around in Germany

Domestic flights are well developed. Frankfurt and Munich are hubs to Lufthansa, Germany’s national airline. Flying within Germany is quick, taking about 1 hour to get anywhere domestically.

International Airports in Germany (IATA-Code):

BER - Flughafen Berlin Brandenburg

DUS - Flughafen Düsseldorf (Rhein-Ruhr)

FRA - Flughafen Frankfurt am Main (Rhein-Main)

HAM - Flughafen Hamburg (Fuhlsbüttel)

HAJ - Flughafen Hannover (Langenhagen)

CGN - Flughafen Köln/Bonn (Konrad Adenauer)

MUC - Flughafen München (Franz-Josef-Strauß)

NUE - Flughafen Nürnberg

STR - Flughafen Stuttgart

National Airports in Germany (IATA-Code):

ZCC - Flugplatz Baden-Baden

BFE - Flugplatz Bielefeld

DTM - Flughafen Dortmund (Wickede)

DRS - Flughafen Dresden

FDH - Flughafen Friedrichshafen (Löwenthal)

HHN - Flughafen Hahn (Rheinland)

HOQ - Flughafen Hof

KEL - Flughafen Kiel

LHA - Flughafen Lahr (Schwarzwald)

LEJ - Flughafen Leipzig/Halle (Schkeuditz)

LBC - Flughafen Lübeck

MGL - Flughafen Mönchengladbach

FMO - Flughafen Münster/Osnabrück (Greven)

PAD - Flughafen Paderborn-Lippstadt

SCN - Flughafen Saarbrücken (Ensheim)

SGE - Flughafen Siegerland (Burbach)

The Deutsche Bahn AG offers a network that will get you almost anywhere in Germany. Rail travel is of no comparison to that in the United States. High-speed trains operate between major cities, making it an efficient alternative to flying, as rail stations are always located in the city center.

Germany’s highway - the Autobahn - is famous. They are in excellent condition and very well developed. However, to keep such quality, maintenance is necessary and construction sites are common.

From several seaports on the North Sea and the Baltic Sea, you may find your desired ferry connection .

There is a growing network of affordable long-distance bus routes in Germany. The following website identifies connections of various bus companies including booking (German only): http://www.busliniensuche.de

Additional Information

The German time zone is located within the Central European Time Zone.

To convert U.S. time to German time:

Eastern Standard (EST): +6 hours

Central Standard Time (CST): +7 hours

Mountain Standard Time (MST): +8 hours

Pacific Standard Time (PST): +9 hours

Alaska Standard Time (AST): +10 hours

Hawaii Standard Time (HST): +11 hours

Click here to receive more information about Germany’s currency and economy.

International Calls from the USA

To Germany: 011 + 49 + Area Code (disregard 0) + number

Example - German number 030 83051900: Dial 011 49 30 83051900 from the US.

To U.S.: 001 + Area Code + number

Mobile Phones

In Germany, cell phone coverage is almost 100% - you will always have service! However, frequencies throughout Europe differ from those used in North America. Your service provider can tell you if your phone is compatible with the German / European system and offer you alternatives if it is not. Network frequencies: EGSM 900 / GSM 1800 / GSM 1900

Computers & Internet

Bringing a laptop to Germany is simple: most run on both 110 volts, as in North America, or 230 volts, as found throughout Europe. Although the voltage is universal, you will still need an adapter to plug your computer into an electrical outlet.

While in Germany, the Internet is easily accessible. You can often log on at your hotel, either right from your room or in computer rooms, and at business centers, which offer internet access to guests. If neither is available, ask your hotel about an Internet café – chances are an excellent one is right around the corner!

Electric Current

Germany uses 230V. Therefore, a converter will be needed in order to use American 110V devices.

The climate is similar to that of the North Eastern U.S. More current weather information can be found here .

ATMs/ Banks: ATMs are as easily found in Germany as they are in North America. They are located at bank branches and in shopping, tourist and other busy areas. Major credit and debit cards, along with all other bank cards carrying the PLUS and NYCE symbols, are universally accepted. When located indoors, use your card to gain access if the door is locked.

Credit Cards: Credit cards are not commonly accepted in Germany, and they are not typically used for everyday expenses. Although, restaurants, hotels, stores, train stations, and other places regularly frequented by tourists will almost always accept them.

Tipping: The bill you receive at a hotel, restaurant, café, or bar often includes a service charge already. A tip is an indication of your satisfaction – 10% is average, whereas more than 10% indicates exceptional service. Tip taxi drivers about 10% and porters and others who assist you with baggage one euro per item.

Hours of Business

Stores in Germany generally open between 9 a.m. and 10 a.m, and most close between 6 p.m. and 10 p.m. Monday through Saturday. The regulations vary slightly between the federal states. On Sunday almost all stores are closed, the exceptions being gas stations and convenience stores, which carry some food items, snacks and beverages, newspapers, and journals as well as a basic supply of toiletry articles.

Banks and post offices are generally open from 8:30 a.m. to 1 p.m. and again from 2:30 p.m. to 4 p.m., Monday through Friday; some banks have extended hours on Thursday. Pharmacies open at 8 a.m.

Museums are generally closed on Mondays. Throughout the year, many cities have a “Long Night of the Museums,” where all the city’s museums are open throughout the night.

VAT Refunds & Tax-Free Shopping

Prices for goods and services in Germany always include a 19% value-added tax (VAT). Some or all of the VAT may be refundable for goods purchased at stores displaying the “Tax-Free for Tourists” sign. You will receive a tax-free form upon making a purchase. Before leaving the country and before checking any luggage, present the purchased goods, the tax-free form, and your receipt to German customs officials. They will certify the form as proof of legal export.

You may then obtain a cash refund at one of the Tax-Free Shopping Service counters located at all major border crossings, airports, ferry ports, and train stations.

Links to interesting pages:

Webpage of the German Federal Government
Information about Germany
Get impressions of German travel destinations and German places

Travel expenses as a self-employed person: How to use the mileage allowance in your tax return

As a self-employed person or freelancer, you don’t always work from home. Maybe you have your office in a coworking space, regularly drive to client meetings or even earn your money with a self-employed activity that requires you to drive back and forth, such as Amazon Flex delivery. As a self-employed person, you can claim these travel expenses on your tax return. This article explains the tax regulations and how you can claim the mileage allowance.

Basics in tax law: advertising costs and business expenses

In tax law, a distinction is made between income-related expenses and business expenses. Both employees and self-employed persons can deduct travel to the workplace as income-related expenses. This is often referred to as the commuter allowance. This refers to the regular journey to and from the workplace.

Self-employed persons can deduct all other travel expenses as business expenses. These can be trips to your customers, your business trips, or all travel costs of employed staff. As a self-employed person, you can deduct all travel expenses that are higher than the flat rates in the area of income-related expenses as business expenses.

💡Tip from Accountable: If you’re unsure whether you can deduct something, our free advertising expense calculator will be happy to help. Just enter your business expense and get an answer in seconds.

Private or company car?

However, you must take into account whether the vehicle used is your private one or whether it is part of the business assets. The decision on this depends on the respective use. If the business use is less than 10%, then the vehicle is allocated to your private assets. From 10% to 50% business use, you alone can decide whether you want to include the vehicle in your business assets or in your private assets. If the business use is over 50%, then the vehicle belongs to the business assets and can be used as a company car and accounted for accordingly for tax purposes. In this case, you can claim the travel costs, but also other things such as insurance.

If the vehicle remains part of your private assets, you can deduct the travel costs as income-related expenses (commuter allowance). If you decide to include the vehicle in your business assets, the travel costs will be charged as operating costs.

How do I deduct travel expenses? Mileage allowance vs. business expenses

Mileage allowance.

The simplest way to settle your travel expenses is with the commuting allowance. This can be claimed for expenses for the journey between home and the first place of business as well as family trips home, regardless of what means of transport you use. The mileage allowance, therefore, applies both if you travel by car and if you take a bicycle or use public transport. However, this flat rate cannot be claimed for air travel.

The flat rate is calculated as follows: each kilometer between your home and your first place of business is charged at €0.30. As of this year, you can also claim € 0.35 per kilometer for tax purposes from the 21st kilometer onwards. The actual working days in the respective calendar year are decisive for the calculation because you can only claim this flat rate once per working day. In total, you can claim up to € 4,500 for tax purposes in this way.

Business Expenses

If your travel costs exceed the maximum amount for the commuting allowance of €4,500, you can claim your travel costs as business expenses – even if the vehicle used is a private vehicle. In this case, however, you must provide evidence of the costs incurred. In addition to the expenses for fuel, this also includes the costs for vehicle tax, insurance, maintenance, and depreciation. The total costs are divided by the number of kilometers actually driven and an individual amount per kilometer is then calculated. This may well be higher than €0.30 per kilometer and you can claim an amount higher than €4,500 against tax.

If your vehicle is part of your business assets, then all your costs are counted as business expenses. In this case, you have to separate your private trips from business trips.

There are two ways to do this:

You can apply the so-called 1% rule . Under this rule, you are charged 1% of the official list price of the vehicle for its use each month as imputed income. For electric vehicles, only 0.5% of the list price is applied. With this regulation, all private journeys (e.g. also the vacation journey with the car) are covered and no further costs are incurred. However, this regulation can only be used if the share of business trips is over 50%.

As an alternative to the 1% rule, you can also account for the actual kilometers. For this, it is necessary that you keep a logbook . Every kilometer driven must be documented in detail with time and date.

💡Tip from Accountable: You can find more about the logbook here .

How do I deduct travel expenses with ELSTER?

Regardless of whether you decide in favour of the mileage allowance or claiming it as a business expense: You have to include it all in your tax return. If you submit your tax return via the ELSTER portal, there is space for the relevant details in the EÜR annex. You can enter motor vehicle costs and other traveling expenses in lines 81 to 86. The commuting allowance belongs in line 86. If your expenses exceed the commuting allowance, lines 85 and 86 are left blank.

How do I deduct travel expenses with Accountable?

Instead of ELSTER, you can also use software like Accountable . It is much easier for you since you only have to enter your expenses and Accountable will help you save it correctly and comply with the Finanzamt rules.

To do this, add a new expense. Under the category “Travel expenses” > “For the self-employed”, you can enter, for example, costs for bus and train, traveling to the office, but also flat-rate contributions, and mileage reimbursement. When using your vehicle, you can also record costs for insurance or leasing under “Vehicle”.

💡Tip from Accountable: If you want your complete bookkeeping and all tax returns in one solution, try the Accountable app . You keep full control over your taxes and finances and also get personal support from our tax coaches if you need help with German taxes.

Conclusion: Claiming travel expenses for tax purposes is worthwhile

It is definitely worth claiming travel expenses for tax purposes, as you can significantly reduce your tax burden. Whether you decide in favour of the flat rate or billing the actual costs depends on a number of individual conditions and the planned use. As a general rule, the use of lump sums significantly simplifies billing, but lump sums do not always cover all the costs incurred.

Flat rates can also lead to significantly more being paid than if the actual costs were recorded, for example, if private use is not desired because a second vehicle is available. With Accountable , however, you can manage your travel expenses easily and centrally in one place and always have access to your data from anywhere. Test it now for free!

All your taxes. Done.

Did you find what you were looking for?

Happy to hear!

Thank you for your feedback. 💜

Stay in the know! Leave your email to get notified about updates and our latest tips for freelancers like you.

We’re sorry to hear that.

Can you specify why this article wasn’t helpful for you?

Thank you for your response. 💜

We value your feedback and will use it to optimise our content.

What other freelancers are reading

Income tax for freelancers – how much tax do I have to pay in Germany?

Working as a self-employed professional has many advantages: You are your own boss and you...

Want to start a side hustle in addition to your full time job? Here’s what you need to know.

When it comes to freelancing in Germany, it doesn’t have to be all or nothing....

Registering as self-employed in Germany: Freelancer or tradesperson (Freiberufler vs Gewerbetreibender)?

In Germany, becoming self-employed isn’t only about having a great idea for your new venture....

A word about the author

Tino already built two companies and therefore knows the challenges freelancers face first hand. With Accountable he wants to solve all those challenges related to taxes. When not working, Tino enjoys a nice Asado with a glass of Malbec as well as celebrating one of the occasional wins of favourite soccer team 1. FC Köln.

Try Accountable for free

Taxes can be this easy!

Travel expenses in Germany

The Bezala travel expense app allows you to apply for local per diems and mileage allowances defined by the German Tax Office.

Bezala supports VAT rates, expenses claims, mileage allowances, and per diems in Germany.

The mileage allowances in Germany for the year 2024

When driving by own car or other motor vehicles (KFZ), the rate for tax-exempt Mileage allowance is 0.30 € / km. For motorcycles, scooters, and mopeds, the allowance is 0.20 € / km . Bezala makes claiming German mileage allowances easy.

Per diems in Germany for the year 2024

Travel for less than 8 hours: No per diem
Travel for 8-24 hours: Partial per diem (14 €)
Travel for more than 24 hours, and it continues past midnight: Full per diem (28 €)
Day of return: Partial per diem (14 €)

The accommodation allowance is 20 € per night if the employer does not provide the accommodation for the employee.

You can claim local and foreign Per Diems defined German Tax Administration with

Deductions from Per Diems

If the employer offers free meals to the employee during the travel, the meals should be deducted from the Per Diem paid to the employee.

Deductions:

Breakfast: -20%
Lunch: -40%
Dinner: -40%

However, free meals are not to be deducted from the partial per diem.

Bezala – Europe's most automated expense software

Your team can easily file Receipts, Mileages and Per Diems and you can Approve them with one click. We'll remind your employees of missing credit card receipts and automatically take care of your accounting.

We use a third-party platform for video embedding on our website. To be able to watch video content, you need to accept third-party cookies.

Manage cookie settings

Integrations

Bezala has an integration to USA based ERP system NetSuite . In additional, you can create and modify csv files and we will send them directly to an SFTP server or e-mail. Check out our integrations . Sources: Akademie Herkert: Per diems and Mileages in Germany 2024

Foreign per diems 2024

Business travel spending in Germany 2010-2025

Expenditure of business tourists in germany from 2010 to 2020, with forecast until 2025 (in billion u.s. dollars).

To access all Premium Statistics, you need a paid Statista Account

Immediate access to all statistics
Incl. source references
Download as PDF, XLS, PNG and PPT

Additional Information

Show sources information Show publisher information Use Ask Statista Research Service

November 2021

2010 to 2020

including expenditures of domestic and outbound tourists

Figures have been rounded.

Statistics on " Business travel in Europe "

Distribution of travel and tourism expenditure in Europe 2019-2023, by type
Travel and tourism spending share in European countries 2023, by type
Domestic business trips taken European Union 2012-2019
Outbound business trips in the European Union 2012-2019
Share of Europeans planning trips in Europe 2023-2024, by purpose
Leading European countries for the next business trip among European travelers 2021
Meetings industry market size worldwide 2019, by region
Convention industry visitor spending in Europe 2019-2027, by type
Convention industry visitor spending in Europe 2019-2027
Estimated change in operating profits of European exhibition companies 2019-2020
Operation of the exhibition industry in Europe 2020-2023
Number of trade shows in Europe 2019, by industry
Number of trade shows in selected European countries 2019
Highest-priced business travel destinations in the EMEA region Q4 2023
European cities with highest rise of daily business travel expense Q4 2023
Most expensive European cities for business travel 2020, by daily cost of food
Predictions on the format of exhibitions in Europe 2022
Most important issues facing the exhibition industry in Europe 2021, by country
Expected change in business travel spending over pre-pandemic levels in Europe 2022
Type of fairs projected worldwide 2021, by region
Main digital processes adopted in the global exhibition industry 2021, by region
Main digital processes adopted in the exhibition industry in Europe 2021, by country

Other statistics that may interest you Business travel in Europe

Basic Statistic Global business travel spending 2019-2020, by region
Basic Statistic Distribution of travel and tourism expenditure in Europe 2019-2023, by type
Basic Statistic Travel and tourism spending share in European countries 2023, by type
Basic Statistic Business travel spending in Europe 2019-2020, by country

Business trips

Basic Statistic Domestic business trips taken European Union 2012-2019
Basic Statistic Outbound business trips in the European Union 2012-2019
Premium Statistic Share of Europeans planning trips in Europe 2023-2024, by purpose
Premium Statistic Leading European countries for the next business trip among European travelers 2021

Meetings industry

Premium Statistic Meetings industry market size worldwide 2019, by region
Premium Statistic Convention industry visitor spending in Europe 2019-2027, by type
Premium Statistic Convention industry visitor spending in Europe 2019-2027
Premium Statistic Estimated change in operating profits of European exhibition companies 2019-2020
Premium Statistic Operation of the exhibition industry in Europe 2020-2023
Premium Statistic Number of trade shows in Europe 2019, by industry
Premium Statistic Number of trade shows in selected European countries 2019

Travel expenses

Premium Statistic Highest-priced business travel destinations in the EMEA region Q4 2023
Premium Statistic European cities with highest rise of daily business travel expense Q4 2023
Premium Statistic Most expensive European cities for business travel 2020, by daily cost of food
Premium Statistic Most expensive European cities for business travel 2020, by daily hotel costs

COVID-19 impact

Premium Statistic Predictions on the format of exhibitions in Europe 2022
Basic Statistic Most important issues facing the exhibition industry in Europe 2021, by country
Premium Statistic Opinions on resuming business travel during the COVID-19 pandemic as of April 2021
Premium Statistic Expected change in business travel spending over pre-pandemic levels in Europe 2022

Digitalization

Premium Statistic Type of fairs projected worldwide 2021, by region
Premium Statistic Main digital processes adopted in the global exhibition industry 2021, by region
Premium Statistic Main digital processes adopted in the exhibition industry in Europe 2021, by country

Further related statistics

Basic Statistic The U.S. meetings industry: distribution of meetings by facility 2009
Premium Statistic International tourist arrivals in Europe 2006-2023
Premium Statistic Annual revenue of China Tourism Group Duty Free 2013-2023
Premium Statistic Operating income of Tripadvisor worldwide 2008-2023
Premium Statistic Net income of Tripadvisor worldwide 2008-2023
Premium Statistic Countries with the highest number of inbound tourist arrivals worldwide 2019-2023
Premium Statistic Countries with the highest outbound tourism expenditure worldwide 2019-2023
Basic Statistic Foreign exchange earnings from tourism in India 2000-2022
Basic Statistic Contribution of China's travel and tourism industry to GDP 2014-2023
Premium Statistic National park visitor spending in the U.S. 2012-2022, by trip type

Further Content: You might find this interesting as well

The U.S. meetings industry: distribution of meetings by facility 2009
International tourist arrivals in Europe 2006-2023
Annual revenue of China Tourism Group Duty Free 2013-2023
Operating income of Tripadvisor worldwide 2008-2023
Net income of Tripadvisor worldwide 2008-2023
Countries with the highest number of inbound tourist arrivals worldwide 2019-2023
Countries with the highest outbound tourism expenditure worldwide 2019-2023
Foreign exchange earnings from tourism in India 2000-2022
Contribution of China's travel and tourism industry to GDP 2014-2023
National park visitor spending in the U.S. 2012-2022, by trip type

Part 3: Being self-employed in Germany – Which expenses are deductible?

First it is important to know how expenses influence your profit and your tax burden. In brief, expenses reduce your profit and consequently you have to pay less taxes as your profit is less.

You can deduct all costs which are business related:

Costs for office rent or home office
Personnel costs

Travel costs

Office material
Advertising costs
Hardware and software
Mobile phone/Internet
Costs for business dinner
Interest payments for an operational credit etc.

Some of the above mentioned business expenses we would like to specify in detail:

Business meals

Costs for business dinner are only limited deductible. This means that you can only deduct 70% of these costs. Nevertheless you receive back 100% of the paid VAT.

The invoice amount is 119,00 € and includes 19 % VAT (19 €). Deductible amount: 70% is deductible i.e. 83,30 €. VAT: You will receive back 100% of the VAT i.e. 19 €.

Please note that you always have to write down the name of the participants and the reason for the dinner on the receipt. Your signature is also required. When the invoice amount is exceeding 250,00 € gross, the invoice also needs to include your contact details (address). Please note that only business dinner with (potential) clients are deductible.

Travel costs are only deductible when they are business related. Travel costs are for example

Train tickets
Flight tickets
0,30 €/km for trips with your own car (when it is not included in your business).

For business trips exceeding 8 hours a lump sum for additional meal costs can be deducted. This lump sum depends on the duration of the trip as well as on the country to which you travel. For business trips outside of Germany the lump sum is higher than for business trips within Germany.

For business trips which lasts more than 8 hours, we recommend to fill out a travel calendar where you enter the start date and start time of your business trip as well as the end date.

Home office

Almost each self-employed person needs a room to perform his activity or to execute administrative activities which are related to the self-employment.

Requirement to deduct costs for home office

Costs for home office are only deductible when it is a separate room and when it is exclusively used as home office. When you only have a working space e.g. in your living room, you cannot deduct any costs.

Which costs for a home office are deductible?

Costs like rent, water, insurances can be partially deducted (size of the home office in proportion to the total size of the flat). Divisible costs are:

Depreciation or rent
Interest payments for a credit
Repair costs
Costs for electricity, water, heating
Waste collection
Property tax

Costs which exclusively come up for the home office e.g. renovation of home office, are fully deductible. Costs for furnishing the home office are also deductible.

Can I deduct costs for my home office?

Case 1: You have a workplace at your clients company for unlimited use, for each of your working days and for all of your activities which are related to your business. In this case you cannot deduct any costs for a home office (part of the rent).

Case 2: You have a workplace at your clients company, for limited use, for certain working days and for certain activities. For the remaining working days you do not have a workplace at your clients company so that you use your home office for performing your job. In this case you can deduct costs up to an amount of 1.250 € per year.

Case 3: You do not have a workplace at your clients company. You are performing your job exclusively in your home office. The actual costs for your home office can be deducted.

Independent from the above mentioned cases, costs for furnishing e.g. desk, chair, shelf (exclusively used for business purposes) are also deductible expenses although you cannot deduct the costs for the room itself.

Phone and internet costs – Private and business related purposes

Telephone and internet costs are deductible. As in most cases phone and internet are also used for private purposes the actual use for business purposes should be estimated to avoid possible difficulties in case of a tax audit.

Expensive acquisition costs vs. low-value assets (GWG)

Expenses not exceeding 250 € net, can be deducted immediately in the year of purchase. The same applies for low-value assets (in Germany called GWG) not exceeding 800 € net.

For purchases exceeding 800 € net other rules apply. The total purchase price cannot be deducted at once but over a certain depreciation period. Each economic asset has a different depreciation period. The Federal Ministry of Finance (“Bundesfinanzministerium”) has regulated those periods in a depreciation table (in German language “AfA Tabelle”). A car has a depreciation period of six years, a laptop has a depreciation period of 3 years etc.

Car included in business assets

When the car is not included in your business assets you can deduct 0,30 € per kilometer for business trips. When you use your car for more than 50% for your business activity, your car belongs obligatory to your business assets. Advantage: You can deduct the purchase costs, petrol, repair costs, car insurances etc. On the other hand you have to tax the private use of the car with 1% of the gross list price. We recommend to fill out a driver’s logbook for the first three months to guarantee that business trips are exceeding 50% of use. When you use your car between 10% to 50% for your business activity, you can opt whether you want to include your car in your business. It is advisable to check whether this would be favorable for you.

The inclusion of a car in one’s business assets is quite complex. Please feel free to contact us in case you have further questions on this issue.

Special and extraordinary expenses

Health insurance and pension insurance contributions are deductible costs. These contributions are considered within your yearly income tax return. Further special and extraordinary expenses are for example

Donations within the EU
School fees
Support payments et.

Rechts- und Steuerberatung Schmidt

Christian Schmidt Lawyer| Tax Advisor

Berliner Allee 47 40212 Düsseldorf T +49 (0) 211 566 24 833 F +49 (0) 211 566 24 949 [email protected]

**Please check your spam file if you have not received an email from us within 24 hours.

Filing extension 21. November 2019 - 15:56

Business Hours

Monday: 8:00am – 5:00pm Tuesday: 8:00am – 5:00pm Wednesday: 8:00am – 5:00pm Thursday: 8:00am – 5:00pm Friday: 8:00am – 2:00pm

Digital Data Exchange

Easy communication and data exchange with our online cloud. Learn more about the benefits.

Ich akzeptiere die Verwendung meiner Daten gemäß Datenschutzerklärung .

Facebook Twitter Instagram
Tax Refunds
Tax Returns

If you worked in any of these countries, you could be due a Tax Refund

New Zealand

Residents / Expats and other Tax Services

Australian Citizen Tax Returns
Tax Services for Canadians & Residents
Irish Tax Return Filing
Self Employed and UK Tax Return Services
US Income Tax Returns
Tax Numbers for Business & Individuals
U1 / E104 Forms
Expatriate Tax Services

How to claim work related expenses in Germany

Many people are unaware that it’s possible to claim a tax deduction for certain work related expenses in Germany.

The German tax office will automatically deduct a lump sum of €1,000 for work related expenses when you’re filing your tax return. No proof is required for this lump sum.

However, if your expenses are higher than the lump sum you should claim the costs incurred instead of the lump sum, the tax office will ask for proof for these expenses.

Below we have outlined some work related expenses in Germany that you may be eligible to claim a tax deduction on.

Travelling to work

You can claim €0.30 back for every kilometer you travel from your home to your workplace. Regardless of whether you travel by car (including sharing a car) or train, you can claim the lump sum. You can claim a flat rate of up to €4,500 per year for the commuters tax allowance.

However, if your travel costs are higher than the lump sum it would be best not to use the flat rate. Alternatively, you should claim your actual travel costs and keep all your receipts and tickets related to travel.

Work equipment

When you purchase a piece of equipment for work you may be able to claim it as an expense. If the item does not exceed €952 it can be claimed immediately. Any cost that your employer hasn’t reimbursed you for can also be deducted. Examples of work equipment include:

Work clothes - like a doctor's coat or boiler suit
PC, notebook, smartphone
Workplace equipment (desk, office chair, book shelf)

The Average German Tax Refund is €1020

GET YOURS NOW

Any insurance that covers you for occupational risk can be claimed as a work related expense. This includes professional liability, accident insurance, and legal expenses insurance.

Insurance plans that cover a private risk (health insurance, private nursing insurance, life insurance, personal liability insurance, legal costs insurance etc) are not included in work related expenses, but they can be deducted as additional expenses.

The expense of moving to another location for your job is also tax deductible. Expenses that can be deducted include:

Travel costs e.g. hotel costs, flight costs, train costs etc.
Transport costs
Double paid rent
Storage of furniture

There is a lump sum of €764 that can be deducted in addition to the actual moving expenses.

Business trips and training

Travel expenses for business trips and expenses for training can be deducted in your tax return.

The lump sum for business trips can be for return trips, with an allowance of €0.30 per kilometer. If your employer reimburses you with the travel costs then you will have to declare it on your tax return.

Double household

If you have a second household for work purposes, you can avail of many tax deductions. The second home must be nearer to the workplace than the first home, your primary residence (first home) must be where your family/ friends live and you must also contribute financially to the primary residence.

The following are tax deductible expenses for your second household:

Furniture and furnishings
Travel between your first and second home

Who can help me claim my work related expenses?

To see how much of a refund you may be due back check out our German tax refund calculator .

The average German income tax refund a Taxback customer receives is €1,020 so don't put off applying any longer!

Why choose Taxback?

Our team will take care of all the paperwork for you so you don’t have to!

Maximum tax refund guaranteed
Simple online process - no complicated form

Apply for your German tax refund today!

Your Bullsh*t-Free Guide to Taxes in Germany

Ghidul vostru pentru fiscalitate și pentru rnarea impozitelor din Germaniaetur

Szczery do bólu przewodnik po podatkach w Niemczech

Werbungskosten: How are Tax-Deductible

Income-related expenses are all the costs directly related to your work. Although expenses, these are necessary for you to carry out your work.

Quick navigation:

If you pay contributions to a professional association, you can deduct these as Werbungskosten from tax. Professional associations include:

Trade Unions
Professional Associations
Chamber of Crafts
Medical Association
Bar Association
Association of Tax Advisors
Chamber of Architects
Official Association
Judges' Association

If you are involved in educational and training programs that benefit your professional career and maintain your income, they are counted as Werbungskosten. In many professions, you need to update your knowledge base constantly. You can therefore deduct the costs for the advanced training as income-related expenses from the tax.

01. What are "Werbungskosten"? A definition of income-related expenses

According to Section 9, Paragraph 1, Clause 1 of the Income Tax Act, income-related expenses ( Werbungskosten ) are ‘expenses for acquiring, securing, and maintaining income ’. For instance, you may need a car to drive to work, need your own toolkit on the job, invest in advanced training, or even move to a new city for work. These are expenses that allow you to secure, maintain, and earn your income as an employee. In simple terms, these are your income-related expenses.

The tax office is aware that income-related expenses are necessary for every job. For this reason, it provides each employee with an annual ‘ Arbeitnehmerpauschbetrag ’ or fixed allowance for employees. A sum of 1,230 Euros are automatically declared as non-taxable income for an employed person. This sum increases to for jointly assessed married couples and registered partners.

To have considerable savings when filing your tax return, you need to claim income-related expenses that exceed the fixed allowance for employees. Lucky for you, there’s plenty to deduct!

Here is a list of the most common income-related expenses that you can deduct from tax:

Prepare your own tax return

For anyone who wants to file an easy and secure tax return themselves. Free refund calculation, pay only upon submission.

Receive an advance calculation of your refund and pay only when you turn it in

Guided and intuitive process with simple questions

Automatic data retrieval: simply retrieve your income data from the tax office and have it pre-filled

The general deadline applies (September 02)

€59.99 for married couples or registered partnerships looking to file a tax return together

Get your tax assessment for free and only pay when you submit your return

Our Expert Service does it for you

From €69.99

For those who are unsure or can't find the time – hand your taxes to an expert.

Provide a few necessary documents in minutes

An independent tax advisor will prepare your tax return for you

Personalised document upload: Only submit documents that are completely necessary

Detailed check of your information

Benefit from an extended tax deadline (June 2nd, 2025)

Hand over, pay, relax.

02. travel expenses (fahrtkosten), 03. work equipment costs.

Any object that you use for work is considered a tool or ‘Arbeitsmittel’. You can deduct these as Werbungskosten from your tax return. Here’s what counts as Arbeitsmittel:

Office supplies
Specialist literature

If a piece of work equipment exceeds the amount of 952 Euros (including sales tax), the cost for this item is written off over the specified duration of its use. There are some exceptions, though! One is deducting a computer: Find information around this in our German and updated article on how to deduct a computer .

04. Moving Costs (Umzugskosten)

If you move for work, you can deduct the costs of your move as Werbungskosten from tax. The condition is that you should have s aved at least one hour of daily commuting time because of your move.

The moving costs include:

Travel expenses to view the apartment
Transportation costs
Repairs in the event of transportation damage
Brokerage costs
Re-registering the car
Renovation of the old apartment

05. Travel Expenses on a Business Trip

If you are on a business trip, you can claim your costs for travel, meals, and accommodation as Werbungskosten. Typical business trips include visits to customers or trade fairs.

You can set the travel costs at EUR 0.30 per kilometre with the kilometre flat rate. But the exact travel costs can also be deducted with receipts.
The meals are covered by the food allowance (Verpflegungspauschale).
In the case of accommodation, you state the costs for the overnight stay, excluding meals, as the meal allowance already covers these. You can also deduct other incidental travel expenses (like parking fees) as Werbungskosten.

Scan your income tax certificate, and you're done!

Get it early! Submit now so the tax office takes care of your tax return early. Simply upload your income tax certificate and answer the simple questions.

Your advantages

Taxes without forms: Answer our easy-to-understand question-answer process, or have your tax done by an independent tax advisor.

The best way to do your taxes

The choice is yours: complete the simple question and answer process, or use Expert Service and have your taxes done for you by an independent tax advisor. Either way, you can avoid complicated tax jargon.

Paperless document upload

Taxfix makes your tax return completely digital. Simply photograph or upload your documents. Taxfix then automatically transfers all important information - accurately and stress-free!

Get an estimated tax refund quickly

We tell you how much you get from the tax office. Not only do we automatically deduct flat rates that you can use to save taxes, we also show you transparently what information you submit.

Completely secure

Your data is always transmitted in encrypted form to the Taxfix servers and via ELSTER to the tax office. We use secure encryption technologies that are also used by banks.

06. Second Home Costs

If you have a second home at your place of work for professional reasons, you can deduct the expenses for double-housekeeping (doppelte Haushaltsführung) as Werbungskosten. Concrete costs include:

Second residence tax
Travel expenses for the trip home
Costs for necessary furnishings
Moving costs

07. Application Costs (Bewerbungskosten)

If you change your job or are looking for a job, you can deduct the expenses for applications (Bewerbungskosten) as Werbungskosten. These costs include:

Travel expenses to the job interview

However, flat rates are also considered as follows:

Application folder: 8.50 Euros
Online application: 2.50 Euros

08. Contributions to Professional Associations

Judges’ Association

09. Training costs

Our experts

You're in good hands

Our team of tax experts has years of experience helping people like you with your taxes.

How it works
Try it out for free

Work-related expenses for employees

All professional expenses are income-related expenses can be deducted from tax.

All professional expenses are part of income-related costs and can be deducted from tax.

What are work-related costs?

Employee expenses includes all costs that employees incur during their employment. These include daily commuting to work, errands, training, cost of work clothes and occupational insurance.

What is the allowance?

The tax office takes into account an employee lump sum of 1,000 Euros per year as income-related expenses. No proof is required for this amount and it will be automatically deducted from taxable income.

Many employees have in excess of 1,000 Euros work-related expenses annually. If you want to claim the full amount against income tax, you can easily do so by filing a tax return. In this case, the tax office can demand proof in the form of invoices or other documents. Many expenses, also lump sums, can be claimed here.

Typical costs incurred by workers

Travelling from home to work can be deducted in full or on a flat rate of € 0.30 per one-kilometer trip.

Work equipment

Acquisitions for professional purposes are fully deductible. These include briefcases, laptops, phones and writing utensils.

Contributions to insurance that cover occupational risk, such as professional and accident insurance, are expenses.

Occupationally arranged relocation can be deducted completely from income tax, although there is a relocation fee.

Travelling to work

For the distance between home and work, the allowance of 0.30 euros per kilometer single trip can be deducted from tax due. The flat rate is valid independent of the type of transport and includes carpool passengers. A maximum of 4,500 euros per year can be deducted as a distance allowance.

As an alternative to the distance allowance, employees can also deduct travel expenses in full. For this, the tax office demands proof in the form of receipts or tickets for public transport.

Business travel & training

Trips in the course of professional outreach activities or further training measures can be deducted from income tax. The business travel lump sum can be for the return trip, with an allowance of 0.30 euros per kilometer claimable.

Note: If the employer has already been reimbursed certain costs of a business trip or training, this must be stated in the tax return.

Flat rate for additional meals

For longer absences from the workplace, employees are entitled to compensation for additional meals. If the employer does not pay any expenses or similar, or if the absence is more than 8 hours, the food allowance is 12 Euros. With an absence of 24 hours there is a lump sum of 24 euros. For business trips abroad, this sum can be much higher.

Predominantly work items are recognised, in full, as a business expense. If a single piece of equipment does not exceed 952 Euros, (including 19% VAT), this can immediately be fully deducted. For more expensive purchases, the purchase price can be amortized over several years.

Again, only costs that have not been reimbursed by the employer can be deducted. In principle, any object can be a working tool. Typical examples are:

PC, notebook, smartphone

The expenses for professionally arranged removals are fully tax deductible. In addition to travel costs, other expenses, such as costs for a removal company, brokerage fees or possibly double rental payments, can be deducted. In addition, there is a flat rate for further removal costs of 764 Euro, (from 01.02.2017), which is paid without proof.

Double housekeeping

If you have a second household for work reasons, you can deduct many of the costs for this from the income tax, including:

Rental and additional costs
Second home tax
Furniture/ furnishings
Travel between first and second home
Requirements for a double budget
The second home is furnished for professional reasons
To reach the workplace from the second home takes at least 30 minutes
There is a financial contribution at the primary residence
The primary residence is the family home

Contributions to professional associations, trade unions & donations

Contributions to professional associations, trade unions or donations to relief organizations can be deducted in full from income tax.

Occupational insurance

All insurances that cover occupational risk can be claimed as income-related expenses. These include professional liability, accident insurance, (for professionally induced accidents), and legal expenses insurance, (employment law).

Insurance companies that cover private risk, (health and long-term care insurance, life insurance, liability, legal expenses, etc), are not included in income related expenses, but can be deducted as special costs.

Telephone and Internet

If a private telephone or Internet access is also used for business purposes, the costs can be applied pro rata. Without individual proof, a flat rate of 20 percent with a maximum of 20 euros monthly is recognised.

IMAGES

How to invoice your client for travel expenses as an independent
German travel expenses in Dynamics 365 / Deutsche Reisekostenabrechnung
German travel expenses in Dynamics 365
The current situation
German travel expenses in Dynamics 365 / Deutsche Reisekostenabrechnung
German travel expenses in Dynamics 365

VIDEO

HUWAG MANGHINAYANG SA BUSINESS TRAVEL EXPENSES
Study in Germany with Rs. 1 Lakh Stipend But Expenses?
Cost of living in Germany 2024💰
The Future of Payments in Travel and Hospitality
Get ready to write off your vacations as tax deductions
For 49 Euros a Month You Can Travel Anywhere in Germany

COMMENTS

How to calculate Germany's per diem rates in 2023 / 2024
Since January 1, 2014, only two meal per diems apply, both within Germany and abroad. These are based on the travel duration: Small meal allowance: for business trips lasting more than eight hours and less than 24 hours. This rate also applies to arrival and departure days of multi-day business trips.
Travel allowances and benefits in kind 2024 for business trips
From 01.01.2024, various lump sums for travel expenses abroad will also increase. The flat rates for all countries can be found in the letter from the Federal Ministry of Finance on the "Tax treatment of travel expenses and travel expense allowances for business and work-related trips abroad from January 1, 2024″.
Germany per diem rates and managing employees travel expenses
When employees are traveling on business within Germany the costs of subsistence (drinks and meals) is typically reimbursed according to the applicable per diem rates which currently are: - between 8-24 hours, 14 EUR. - for a full 24 hours day, 28 EUR. For the first and last day of travel, the applicable per diem rate is always 14 EUR.
How to Deduct Business Trips from Your Taxes
Deduct travel expenses from your taxes. (Fahrtkosten) incurred from business trips can be claimed as income-related sections on form N of your tax return. One of two possible calculation methods can be used: business travelers can either use the kilometer lump sum (Kilometerpauschale) or base the deduction on the actual incurred costs. If you ...
How to claim travel expenses on your German tax return
Travel costs for external activities and business trips. 1. Deducting expenses for your work commute. You can claim a commuter allowance for commutes between your residence and primary workplace (erste Tätigkeitsstätte). This allowance amounts to 30 cents per kilometre for the first 20 kilometres of one-way travel to or from your workplace ...
Per diem rates in Germany: a brief guide (2024)
Find out how per diem rates in Germany work and which expenses your employees are entitled to during business travel. ... Daily allowances for meals bought during business travel within Germany vary based on whether employees are travelling for one or more calendar days. Here are some important details to note.
Claim Travel Expenses on Your Tax Return
Travel expenses incurred for professional reasons can be claimed on your tax return by entering the appropriate lump sums or flat rate and in some cases, these costs are fully deductible. These can be divided into 3 categories: Expenses for the commute from your residence to your primary workplace. Travel costs from your secondary to primary ...
German business trip per diems announced for 2022
Germany's Federal Ministry of Finance (BMF) has announced it will not change the per diem and overnight accommodation allowances for business trips abroad for 2022 as a result of the ongoing pandemic. The BMF issues an annual of allowable amounts that can be claimed back by employees to cover things such as meals while abroad. The rates that ...
Travel Allowance (Fahrkostenzuschuss) and Taxation in Germany ...
The allowance is a salary supplement and is paid out with the monthly salary. Travel allowances are taxed at a flat rate of 15% wage tax. What to look out for. The allowance can only be paid to employees who regularly commute to work and in many cases, there is an annual cap of 4,500 euros (the same cap as for income-related expenses). In ...
Freelance travel expenses in Germany
Accommodation - Hotels, Airbnbs. Freelancers in Germany can expense the cost of hotel rooms and other types of accommodation. Strangely, the overnight flat rate for accommodation for trips within Germany is only €20 in 2021 - hardly enough to cover the cost of a youth hostel. However, trips abroad are more fairly compensated.
Travel allowances and non-monetary remuneration values 2023 for
More than 8 hours: €14. From 24 hours: €28. Arrival and departure day: 14 € per day. The flat rates for all countries can be found in the letter from the Federal Ministry of Finance on the " Tax treatment of travel expenses and travel expense reimbursements for business and work-related trips abroad from 1 January 2023 ".
Travel allowances for 2022
Tax treatment of travel expenses and travel expense reimbursements for business and work-related trips abroad as of 1 January 2022. The Federal Ministry of Finance has published information on the rates for additional subsistence expenses and accommodation costs for 2022. Due to the pandemic, foreign per diem and foreign overnight allowances ...
Business trips
The deduction amount is based on the distance you drove, and you can calculate it by multiplying the total distance by 0.3€. For example, if you drove from Berlin to Munich (584 KM), so in total 1168 for both ways, you can deduct 1168 * 0.3 = 350€. Sorted tax guides are provided without liability and do not replace a tax advisor.
Germany's 3-Month Rule And How to Ensure Compliant Expenses
Germany regulates maximum per diem rates both for travel within the country and travel abroad and updates them every year. In 2023, the rates for travel within Germany are as follows: 14€ per day for business trips lasting eight to 24 hours. This rate applies for the departure and return days of multi-day trips.
Per diem rates in Germany: All about business expenses
Often, when working in client facing roles employees in Germany need to travel.An traveling incurs extra costs for the business. However, as these are business related expenses, a company will reimburse the employee for these costs. And since reimbursements are based on days spent traveling for business, there is a certain daily (or latin per diem) "allowance" for the employee.
Germany Business Travel
Travel. Welcome to Germany, the meeting, convention, and tourism destination for successful business representatives from around the world. What defines success in business also defines Germany: technology, innovation, flexibility, expertise, efficiency, organization, and mobility. Add the allure of Germany's brilliant natural beauty ...
How to claim meals from business trips on your tax return
Per diem expenses at a glance. Arrival and departure allowance = 12 euros; Stay longer than eight hours = 12 euros; Undertake a 24 hour business stay = 24 euros; Note: If you work in a company that covers the expenses for all meals on a trip, you can make use of pre-made forms when submitting any and all travel expenses to your supervisor(s).
Travel expenses as a self-employed person: How to use the mileage
Business Expenses. If your travel costs exceed the maximum amount for the commuting allowance of €4,500, you can claim your travel costs as business expenses - even if the vehicle used is a private vehicle. ... In Germany, becoming self-employed isn't only about having a great idea for your new venture.... Learn more.
Per Diems and Mileage allowances in Germany
The mileage allowances in Germany for the year 2024. When driving by own car or other motor vehicles (KFZ), the rate for tax-exempt Mileage allowance is 0.30 € / km. For motorcycles, scooters, and mopeds, the allowance is 0.20 € / km. Bezala makes claiming German mileage allowances easy.
Business travel spending in Germany 2025
Research expert covering travel, tourism and hospitality. Get in touch with us now. , Nov 14, 2022. The total expenses of Germans traveling for business purposes amounted to 30 billion U.S ...
Deductible expenses in Germany for self-employed persons
The invoice amount is 119,00 € and includes 19 % VAT (19 €). Deductible amount: 70% is deductible i.e. 83,30 €. VAT: You will receive back 100% of the VAT i.e. 19 €. Please note that you always have to write down the name of the participants and the reason for the dinner on the receipt. Your signature is also required.
PDF General Information on the German Travel Expenses Act
07/14. 1 of 3. General Informationon the German Travel Expenses ActThese guidelines apply to voluntary participants (e.g. re. iewers and committee members) in DFG business events.Travel expenses are reimbursed by the DFG in accordance with the Germa. eisekostengesetz, BRKG). Deadline for making claimsReimbursement of travel expenses must be ...
Maximize Your Tax Refund: Claim Work-Related Expenses in Germany
Business trips and training. Travel expenses for business trips and expenses for training can be deducted in your tax return. The lump sum for business trips can be for return trips, with an allowance of €0.30 per kilometer. If your employer reimburses you with the travel costs then you will have to declare it on your tax return.
Werbungskosten: How are Tax-Deductible
If you change your job or are looking for a job, you can deduct the expenses for applications (Bewerbungskosten) as Werbungskosten. These costs include: Paper. Envelope. Postage. Travel expenses to the job interview. However, flat rates are also considered as follows: Application folder: 8.50 Euros.
How to invoice client for travel expenses as Germany Freelancer
According to the German tax law, ancillary services, like travel expenses, must be invoiced to a client at the same rate as the main service, which is consulting, and, as mentioned before, the VAT rate for it is 19%. This applies even when some of your travel expenses were originally charged a different VAT rate, for instance, at a 7% rate.
Work-related expenses for employees
The tax office takes into account an employee lump sum of 1,000 Euros per year as income-related expenses. No proof is required for this amount and it will be automatically deducted from taxable income. Many employees have in excess of 1,000 Euros work-related expenses annually. If you want to claim the full amount against income tax, you can ...

How to calculate Germany’s per diem rates in 2023 / 2024

What are per diem rates?

Covered by per diem

Not covered by per diem

The law around German per diem rates

Two fee rates for all business trips

Current per diem rates in Germany

Exceptions to these rules

Foreign packages for business travel

German per diems: clear as mud

More travel articles

More reads on Business travel spend

HMRC advisory fuel rates for UK businesses (as of January 2024)

Expense policy 101: understanding the basics

60+ fascinating business travel statistics for 2022

Germany per diem rates and how to manage employees travel expenses

What are per diem rates?

What is not covered by Germany per diem rates

Per diem rates within Germany

Per diems outside of Germany

Overview of other travel expense reimbursements in Germany

Telecom expenses / home office

Hotel costs

Other expenses

FAQ on Germany per diem rates and travel expenses reimbursements

You might also be interested in:

Get our FREE International Expansion & Global Mobility guide now!

Privacy Overview

Expat Info Articles

How to claim travel expenses on your German tax return

1. Deducting expenses for your work commute

Is there a limit to the commuter allowance?

Commuter costs for multiple workplaces

Mobility premium for long-distance commuters

2. Costs for business trips

Natascha Manthe

Leave a comment

Per diem rates in Germany: a brief guide (2024)

What expenses aren’t covered by per diem rates for Germany?

How are per diem rates in Germany calculated for domestic and international trips?

Per diem rates for domestic and international trips: A quick example

Are there different guidelines for accommodation and meal allowances when employees travel internationally?

Are the per diem rates different in some of the key German cities?

Manage business travel like a pro. Step up your travel management game today.

Make business travel simpler. Forever.

Per diem rates in Switzerland: a brief guide (2024)

Per Diem Rates in Greece: A Guide for Business Travel (2024)

Travel Allowance (Fahrkostenzuschuss) and Taxation in Germany explained

What is the travel allowance?

For whom is the travel allowance worthwhile?

What about if your employees only use public transport?

What is the difference between the travel allowance and the commuter allowance?

‍ Travel allowance and other mobility benefits

Information and content disclaimer

More mobility topics

Freelance travel expenses in Germany – Daily allowance and deductible travel costs (2021)

What's covered?

Special cases

3 ways to pay self-employed travel expenses

2. Reimburse your employees’ travel expenses

3. Invoice travel expenses to clients

What counts as a deductible travel expense in 2021?

Planes, trains and buses

Driving a personal car

Accommodation – Hotels, Airbnbs

Real example – Sophie goes to Lyon, what can she expense?

How does self-employed Sophie deduct travel expenses?

Travelling with a partner

Business and pleasure

Country hopping

The 3-month rule

Simplify your work life

Always curious? Subscribe to Workaround, for the boldly self-employed.

Travel allowances for 2022

SPESENFUCHS

What kind of expenses can I declare?

What are the requirements to make a business trip deductible?

What if my business trip involved a non business related part?

How to partially deduct a trip?

How should I prove my business trip expenses?