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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.

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Bundesreisekostengesetz

Anyone who works as a judge, teacher or employee in a federal authority must adhere to certain guidelines when settling their travel expenses. These are regulated by the Bundesreisekostengesetz. You can find out more about its scope and contents here.

The benefits of the Bundesreisekostengesetz

The Bundesreisekostengesetz (Federal Travel Expenses Act) was amended for the last time on 28 June 2021. Introduced as early as 1965, the Act details which components of a business trip can be accounted for and how. With the introduction and entry into force of the BRKG, the legislator attempted to bundle various previous regulations in order to make travel expense reports in the administration simpler and more transparent.

Important questions about the Bundesreisekostengesetz

What is regulated in the brkg.

According to section 1 BRKG , the law refers to the reimbursement of travel expenses for federal civil servants. This also includes judges and soldiers as well as employees of the federal administration.

Which travel expenses are taken into account?

The Bundesreisekostengesetz refers to journeys undertaken to attend to official business. Accordingly, the BRKG applies to business trips. Travel expenses can be reimbursed if this business trip was ordered in writing on paper or digitally by a superior and the relevant official business is only possible on site at another workplace and could not be done via video conference.

Who is affected by the regulations of the BRKG?

In addition to federal civil servants, employees under the collective agreement of the public service (TVöD) can also settle travel expenses under the BRKG. In most cases, provisions in collective agreements refer directly to the Bundesreisekostengesetz.

Structure and sub-areas of the Bundesreisekostengesetz

Section 1, paragraph 2 of the Bundesreisekostengesetz regulates the reimbursement of travel expenses for seven areas:

1. Reimbursement of travel and flight costs (§4 BRKG)

According to the BRKG, the costs for air or rail tickets or for other so-called "regularly scheduled means of transport" are reimbursed in the lowest class of transport. Anyone with a degree of disability of 50 per cent can have the journey reimbursed in the next higher class. This also applies to Deutsche Bahn train journeys if the journey takes longer than two hours.

After sufficient justification, reimbursement of a taxi or rental car via the BRKG is also possible.

2. Travel allowance (§5 BRKG)

If civil servants use their own car, they can be reimbursed 20 cents per kilometre travelled. The maximum reimbursement is 130 euros, in exceptional cases up to 150 euros.

Important: If you travel with a colleague, you cannot claim a travel allowance. The same applies if federal employees are allowed to use a company car.

3. Daily allowance (§6 BRKG)

The Federal Government shall reimburse the additional expenses for meals during the business trip. If the distance to the place of work is "short", no daily allowance is granted. Those who "receive free meals ex officio" cannot claim a daily allowance or the daily allowance is reduced accordingly.

4. Accommodation allowance (§7 BRKG)

For overnight stays , business travellers receive a reimbursement of 20 euros per night. Higher reimbursements are possible. No overnight allowance is paid if the means of transport can be used for sleeping, e.g. the sleeping car of a train.

5. Reimbursement of expenses in case of longer stay at the place of business (§8 BRKG)

If federal employees are on a business trip for more than 14 days, the daily allowance is reduced by 50 per cent from the 15th day. Overnight allowances are then no longer customary.

6. Reimbursement of expenses and per diems (§9 BRKG)

If the costs of a business trip are lower than usual, business travellers may receive an expense allowance in the form of a per diem. According to the BRKG, this can be determined e.g. via hourly rates.

7. Reimbursement of other costs (§10 BRKG)

As in the case of travel expense claims in companies, ancillary costs of the business trip are also reimbursed for federal government employees. These include, among others, parking fees or tolls. In principle, these costs are all those that cannot be covered by the items listed so far.

The Bundesreisekostengesetz has simplified the settlement of expenses for a business trip. Nevertheless, there can be some pitfalls. With the Circula travel expenses app , authorities ensure that federal employees can correctly account for the costs incurred on business trips in accordance with the BRKG.

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Residencies

The German Travel Expenses Act ("DAS BUNDESREISEKOSTENGESETZ")

Travelling within germany, travelling abroad.

Two regulations regarding the handling of travel expenses are often mixed up. On the one hand, there are the regulations of the Federal Travel Expenses Act (Bundesreisekostengesetz), which apply when trips are financed with federal subsidies. On the other hand, there is the possibility of deducting travel expenses for business purposes from tax (more information here ). Different rules, different maximum rates etc. apply here.

The following is about: The German Travel Expenses Act ("DAS BUNDESREISEKOSTENGESETZ")

Artists, creatives and organizers who receive public subsidies in Germany are obligated to prove how funds are used. Travel expenses for funded projects must be billed according to the Bundesreisekostengesetz ( BRKG ; English: German Travel Expenses Act). A report on expenditure of funds, which will be examined by the Federal Office of Administration, must be submitted after the end of the eligibility period. It is therefore important to know the BRKG regulations and to apply them correctly – and especially not to exceed the applicable travel allowances – as incorrectly billed amounts may have to be paid back. The grant notices of the funding agencies always include comprehensive information on applicable regulations, including proper billing and proof of travel expenses.

To avoid mistakes, it is advisable to contact the relevant employees of the funding agency in case of doubts or questions.
Independent travel cost-related regulations apply in some federal states, while in others the BRKG applies with only slight modifications.

Below you will find information on the most important provisions of the BRKG , which must be observed by publicly funded artists and creatives, regarding:

Travelling within Germany Travelling abroad

Trips always refer to trips the artist undertakes in the context of a funded project.

The allgemeine Verwaltungsvorschrift zum Bundesreisekostengesetz (BRKGVwV) offers further help (only available in German).

Travel allowances (§ 4 BRKG)

Incurred travel expenses – for example for train and boat trips, flights and travel on public transport – can be billed up to the amount of the lowest class of travel. Possible fare reductions (for example, due to taking advantage of budget prices or a rail card) must be taken into account.

Expenses for air travel can be reimbursed only if they can be justified, for example with regard to scheduling or due to lower travel costs.
First-class train fares can be reimbursed if the travel time exceeds two hours.
Travel costs incurred through the use of rental cars or taxis can be reimbursed if they are justified; for example, if the destination can no longer be reached with other means of transportation at certain times. However, one should inquire with the funding agency already during the planning phase under which circumstances the use of a rental car or taxi is acceptable.
Voided tickets and boarding passes for flights must be kept and submitted for billing.

Mileage allowance (§ 5 BRKG)

The costs for the use of cars and other motorized vehicles that are not covered by the above-mentioned means of transport (e.g., an individual’s personal car) can be billed on the basis of the mileage allowance, which is 0.20 euros (or in special cases 0.30 euros) per kilometer traveled, with a maximum of 130 euros per trip, based on the number of kilometers from the point of departure to the destination.

Per diem (§ 6 BRKG)

Additional costs for meals and drinks are usually incurred while traveling. These can be reimbursed based on a fixed amount per day, the so-called per diem . However, the costs that are actually incurred are not billable. The per diem amount is based on the Einkommensteuergesetz (§ 4 Abs. 5 Satz 1 Nr. 5 Satz 2 EStG; English: Income Tax Act) and depends on the duration of the trip (days and hours). The duration of the trip is usually determined by departure from and arrival at one’s home or workplace (§ 2 Abs. 2 BRKG ).

The following per diems apply for trips within Germany (since 2020):

a) Absence of more than 24 hours: 28 euros b) Absence of less than 24 hours but more than 8 hours: 14 euros

Absence here means the absence from both the home and the regular workplace.

The daily allowance of 28 euros can be paid only if a person goes on a multi-day trip. No per diem is paid for trips of less than 8 hours.
The following special regulation applies: If a business trip begins after 4 pm and ends before 8 am on the next day without an overnight stay, the total period of absence is determined and attributed to the travel day with the most hours spent away.
A reduced daily rate applies if the traveler receives free meals, for example, from the organizer, or if meals are included in the ticket or hotel costs (§ 6 Abs. 2 BRKG). In such cases, 20% of the full per diem (i.e. 5.60 euros) must be deducted for breakfast, and 40% each (i.e. 11.20 euros) must be deducted for lunch and/or dinner.
Any business trip that takes place in the same location for more than 14 days will have its daily allowance reduced by 50% starting from the 15th day (§ 8 BRGK).

If the "business-related stay at the same place of business lasts longer than 14 days", a daily allowance reduced by 50 % applies from the 15th day onwards (§ 8 BRGK).

Calculation of per diems

The described provisions always must be considered when calculating the per diems for the entire duration of a trip. This can be challenging in case of extensive trips with many participants. Both the arrival day (or travel days of arrival in case the journey takes place overnight or takes several days) and the departure day (or travel days of departure in case the journey takes place overnight or takes several days) should be considered separately. The per diem amounts for the days in between the travel days are always the same – assuming the additional meal allowances are the same for all days, i.e. if breakfast is always included in the hotel costs or if the organizer provides a free lunch every day.

It is advisable to make a table to calculate the daily allowances for the entire trip that clearly lists the daily rates of the arrival and departure days and the daily rate and total amount of the remaining days of the trip. If several artists or creatives are involved, each of them should be listed individually by his/her full name. An example of what such a list might look like can be found here: Example list for calculating per diems (as of 2015; updated list 2020 coming soon)

A publicly funded performance collective that works in Berlin drives to Cologne to give several performances. The artists leave their homes on Thursday at 1 pm and return on Sunday at 7 pm. The total per diems for each individual artist are calculated as follows: 14 euros (for Thursday, 11 hour absence) + 2 x 28 euros (for Friday and Saturday, 24 hour absence on each of these days) + 14 euros (Sunday, 19 hour absence) = 84 euros.

If the artists stay at a hotel with breakfast included, the per diems must be reduced accordingly and calculated for each artist as follows: 14 euros + 2 x 22.40 euros + 11.20 euros = 70 euros.

Accommodation allowance (§ 7 BRKG)

A fixed rate of 20 euros may be charged for required overnight stays if no costs or costs lower than 20 euros incurred. Necessary overnight stays at higher costs can be reimbursed - by a maximum of 70 euros (75,60 euros breakfast included). The traveler always has to choose a low-cost accommodation.

Original receipts listing the accommodation costs must be kept for the report on expenditure of funds. This is also the case if only the 20 euros accommodation allowance will be billed.
An accommodation allowance of 20 euros is reimbursable according to the BRKG even without proof of actual cost. This allowance however can only be billed for a maximum of 14 days.
An accommodation allowance cannot be granted if the accommodation costs are included in the eligible travel or other expenses (for example, when spending the night on a night train) or when the traveler is provided with accommodation free of charge (for example, by the organizer).

As different regulations apply to travel abroad and within Germany, the travel allowances for foreign travel are treated separately by the BRKG (§ 14 BRKG ). The rules for foreign travel are found in the so-called Auslandsreisekostenverordnung (ARV; English: Foreign Travel Expenses Ordinance- only available in German) and in the annually updated administrative regulation “Allgemeine Verwaltungsvorschrift über die Neufestsetzung der Auslandstage- und -übernachtungsgelder” (ARVVwV; English: General Administrative Provision on the New Stipulation of Foreign Per Diem and Travel Allowances). cf. ARVVwV 2024 (only available in German).

Provisions for reimbursement of travel expenses (§ 2 ARV; § 4 BRKG)

For train travel, the cost of first-class tickets and special or double bed classes in a sleeper cabin can be reimbursed; some European countries are excluded from this regulation, however (i.e. Austria, Belgium, Denmark, Finland, France, Ireland, Italy (exception: south of the railway track Rome-Pescara), Liechtenstein, Luxemburg, Monaco, the Netherlands, Norway, Switzerland, the UK). In such countries, only ticket prices for the lowest class of travel will be reimbursed. First-class tickets can be reimbursed if the travel time exceeds two hours.

The cost of the lowest class of travel can be reimbursed for air travel in Europe, while for travel to non-European countries, business class (or comparable) tickets can also be reimbursed. The funding agency may stipulate that only the cost of the lowest class of travel will be reimbursed for trips beyond European borders, especially in case of short routes.

Possible fare reductions (for example, due to taking advantage of budget prices or a rail card) must be taken into account.
Boarding passes and other ticket receipts must be kept and submitted for billing.

Provisions regarding international per diems (§ 3 ARV; § 6 BRKG)

Additional costs for meals and drinks are usually incurred while traveling. For travel abroad, these can be reimbursed based on a fixed amount per day, the so-called international daily allowance . However, the costs that are actually incurred are not billable. Different per diems apply for each country, the amount of which is regularly updated and published by the Ministry of the Interior in consultation with the Foreign Office – together with the international accommodation allowances. The current administrative regulation “Allgemeine Verwaltungsvorschrift über die Neufestsetzung der Auslandstage- und –übernachtungsgelder” (ARVVwV; English: General Administrative Provision on the New Stipulation of Foreign Per Diem and Travel Allowances) and the corresponding Annex can be found here: ARVVwV 2024 (only available in German).

As in the case of the per diem for travel within Germany, the amount of the international daily allowance depends on the duration of the trip (days and hours). The amounts specified in the list of international per diems are valid for an absence of 24 hours. For an absence of less than 24 hours but more than 8 hours 80% of the full per diem is reimbursed (this two-part differentiation applies since November 1, 2014).

The international daily allowance of 24 euros can be paid only if a person goes on a multi-day trip. No international per diem is paid for single day trips of less than 8 hours.
On a multi-day trip 80% of the full per diem is reimbursed for the arrival and departure day - regardless of the duration of absence during these days.
The international daily allowance is determined by the last country reached by the traveler before midnight. This means that if the traveler reaches the foreign country only on the second day of the tour (for example, in case of night flights), the per diem for travel within Germany applies on the first day of travel. If, however, Germany is reached before midnight (for example, when returning from abroad or in case of one-day trips abroad), the international per diem of the last place of activity abroad applies.
Crossing the International Date Line (i.e. traveling across time zones with different dates) has no effect on the number of travel days. For trips from west to east for which the same date is used for two days, no additional day is counted; for trips from east to west, the skipped day is not omitted. Each calendar day, from the beginning until the end of the trip, is counted once.
For flight trips longer than two days, i.e., no country is being reached, the per diem of Austria is applied.
When travelling in countries not listed in the ARVVwV or in the annex, the per diem of Luxembourg is applied.
A reduced daily rate applies if the traveler receives free meals, for example, from the organizer, or if meals are included in the ticket or hotel costs (§ 6 Abs. 2 BRKG). In such cases, 20% of the full per diem must be deducted for breakfast, and 40% each must be deducted for lunch and/or dinner.
Any international business trip that takes place in the same location for more than 14 days (excluding arrival and departure days) will have its daily allowance reduced by 10% starting from the 15th day (§ 5 Abs. 1 ARV).

Calculation of international per diems

The described provisions must always be considered when calculating the per diems for the entire duration of a trip. This can be challenging in the case of extensive trips with many participants. Both the arrival day (or travel days of arrival in case the journey takes place overnight or takes several days) and the departure day (or travel days of departure in case the journey takes place overnight or takes several days) should be considered separately. This also applies to travel days on which a person travels from one foreign country to another foreign country (see the second example). The per diem amounts for the days in between the travel days are always the same – assuming the additional meal allowances are the same for all days, i.e. if breakfast is always included in the hotel costs or if the organizer provides a free lunch every day.

It is advisable to make a table to calculate the daily allowances for the entire trip that clearly lists the daily rates of the arrival and departure days and the daily rate and total amount of the remaining days of the trip. If several artists or creatives are involved, each of them should be listed individually by his/her full name. An example of what such a list might look like can be found here again shortly.

A publicly funded acrobat duo flies to Israel to give several performances. The international per diem for Israel amounts to 55 euros for 24 hours in 2024. The acrobats leave their home on Wednesday at 2 pm and return on Monday at 4 pm. The total per diems for each acrobat are calculated as follows: 44.00 euros (for Wednesday, 10 hour absence) + 4 x 55 euros (for Thursday, Friday, Saturday, and Sunday, 24 hour absence on each of these days) + 44.00 euros (for Monday, 16 hour absence) = 308.00 euros.

If the acrobats stay at a hotel with breakfast included, the per diem must be reduced by 11.00 euros (20% of the full amount). The arrival day is excluded from this rule.

A publicly funded visual artist travels from Germany to Bulgaria for research purposes, from there to Romania, and then back to Germany. How is the international allowance calculated?

For the arrival day and her stay in Bulgaria, she bills the applicable international per diem (80% of the full amount for the arrival day, 100% for the the remaining days). For the travel day on which she reaches Romania, she bills the full amount of the international per diem applicable for Romania – the same applies to the other full days she spends in Romania. The Romanian international allowance also applies for the return journey; whereby she is allowed to bill again only 80% of the full amount.

Provisions regarding international accommodation allowances (§ 3 ARV, § 7 BRKG)

Required overnight stays abroad can be reimbursed up to the fixed amounts that are stipulated in the previously mentioned Allgemeinen Verwaltungsvorschrift über die Neufestsetzung der Auslandstage- und Auslandsübernachtungsgelder (ARVVwV; English: General Administrative Provision on the New Stipulation of Foreign Per Diem and Travel Allowances) and can be found in the corresponding Annex. Different international accommodation allowances apply for each country, the amounts of which are regularly updated. For hotel accommodation, the actual costs can be reimbursed up to the amount of the applicable international accommodation allowance. If the hotel costs exceed the applicable international accommodation allowance, they may be billed if they are justified and can be verified with original receipts.

The current administrative regulation “Allgemeine Verwaltungsvorschrift über die Neufestsetzung der Auslandstage- und Auslandsübernachtungsgelder” (ARVVwV; English: General Administrative Provision on the New Stipulation of Foreign Per Diem and Travel Allowances) including the current amounts can be found here: ARVVwV 2024 (only available in German).

Original receipts listing the accommodation costs must be kept for the report on expenditure of funds. If hotel bills are in a foreign currency, the up-to-date daily conversion rate must be used (unless the corresponding euro amount is also included on the receipt). For credit card payments, it is advisable to attach the credit card bill that specifies the corresponding euro amount.
An accommodation allowance without proof of actual cost can be reimbursed according to the BRKG by 50% of the amount listed for accommodations in the respective country (ARVVwV), however with a maximum of 30 euros.
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Claim Travel Expenses on Your Tax Return

Travel expenses for professional-related commutes can be claimed as income-related expenses (Werbungskosten) on your tax return and help increase your chances of a tax refund. These expenses can include business trips, trips home in the case of double household management, or simply your daily commute to work – To learn more about deducting these on your tax return, keep reading this article!

Which travel expenses can be claimed?

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 residence in the case of double household management
Travel costs for external activities & business trips

Traditional employees can deduct all of these costs as income-related expenses while freelancers/self-employed persons can claim their travel expenses as business expenses (Betriebsausgaben).

1. Your work commute

Primary profession: commuter allowance.

You can claim a commuter allowance (Entfernungs-/Pendlerpauschale) for the commutes between your residence and your primary profession . Primary profession refers to your main and permanent job. Freelancers can claim the commuter allowance for commutes to their first business location while students/trainees can claim it for commutes to their place of education.

The commuter allowance amounts to 30 cents per kilometer for the first 20 kilometers 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 passenger, or take public transportation – just keep in mind that you can only claim one-way per working day. The tax office will only accept deductions for the shortest possible route (regardless of means of transport) and long detours would have to be justified, for example, if it’s more convenient and is a faster route (due to the shorter route having heavy traffic etc.).

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

Commuter allowance: Maximum limit

Generally, the tax office accepts a flat rate of 230 trips per year for a 5-day work week, and 280 trips for a 6-day work week. Commuter expenses can not 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, unless you meet one of the following two exceptions :

If you commute to work in your own personal or business vehicle and exceed 4,500 euros per year with the commuter allowance, the excess amount may be deducted.
If you commute to work with public transportation and the costs exceed 4,500 euros per year, you can enter and claim the actual expenses on your tax return (not as a part of the commuter allowance).

If you meet either of these exceptions, hang on to your receipts as proof must be submitted upon the tax office’s request.

Commuter costs for multiple workplaces or professions

There can only be one primary workplace per profession, if you work at several locations they are considered external activity (Auswärtstätigkeit). Expenses for commuting to external activities can be reimbursed if you travel by public transport and the kilometer allowance (Kilometerpauschale) can be used if you travel by car. This applies to both the outward and return journey and amounts to 30 cents per kilometer.

If you have several professions , the commuter allowance can only be used for your primary profession if you travel between there and home on the same day. If you travel from workplace to workplace, the distances can be added, 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 kilometers or more can apply for the new mobility premium (Mobilitätsprämie). In order to apply, your taxable income must not exceed the basic tax-free allowance (Grundfreibetrag) of 9,744 euros (as of 2021). The bonus is based on the 2021 commuter allowance increase and will remain valid until 2026. If eligible, you can apply for this premium directly on your tax return and receive it directly to your bank account. The premium grants a bonus of 14% to the already increased commuter allowance from the 21st kilometer of one-way travel to work and the assessment basis for the premium varies upon the difference between your annual taxable income and the basic tax-free allowance.

2. Commutes to your main residence with two households

Many employees manage two households for professional purposes and shorter commutes to the office, leading to common trips between their primary and secondary residences. One trip per week (or a total of 46 per calendar year) back to your primary residence can be deducted using the commuter allowance regardless of means of transportation. The same rules apply: either the outward or return journey can be deducted. The allowance can be deducted even if no costs were incurred from the trip, such as if you were given a ride.

In order to be eligible to deduct costs for double household management , your “life core” must take place at your primary residence, where you regularly stay and contribute at least 10% of the costs. It is not a prerequisite to have a spouse, partner, or child(ren) living at your primary residence.

The commuter allowance increase to 35 cents (2021) / 38 cents (2022) from the 21st kilometer also applies to trips home to your primary residence to see your family. Note: The maximum of 4,500 euros per year doesn’t apply to family trips home.

If you travel with public transportation and the costs exceed the benefits from the commuter allowance, you can instead deduct those costs individually on your tax return. If you fly home, you can only claim the price of the plane ticket.

Note: Weekly trips to your primary residence cannot be deducted if made with a company car. No tax must be paid on the first trip home with a company car as a non-cash benefit (geldwerter Vorteil), but it must be taxed from the second trip onwards.

3. Costs for business trips

Employers often pay for business trip expenses out of their own pocket – whether it be field service, further education, or visits to a trade fair. If the costs aren’t covered by your employer, it’s definitely worthwhile to claim them on your tax return. Means of transport are irrelevant unless you’ve traveled in a company car , which is not tax-deductible.

Expenses for travel by public transport, ship, or airplane are all reimbursed based on the lowest class available. Train journeys exceeding two hours in the next higher class can be reimbursed.

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

Per kilometer traveled, the kilometer allowance amounts to:

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

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

Please note: The portion of travel expenses covered by your employer can no longer be included in your tax return. You can alternatively declare the costs in full if you also claim the employer subsidies for your travel costs.

Is it worth it for you to file a tax return?

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:...

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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.

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Travel allowances and benefits in kind 2024 for business trips

Additional expenses for meals 2024.

As a general rule, employees traveling on business or official business are entitled to benefits to cover the cost of meals. Lump sums for additional meal expenses are commonly referred to as travel allowances. They are used to offset the cost of meals on business trips. This is why they are also called “additional meal expenses”. Since the costs of meals incurred are generally higher than for meals at home, the flat rates are adjusted to the cost of living in the respective destination country.

From 01.01.2024, the flat rates for travel within Germany are to be adjusted.

However, the Federal Council still has to approve the law. The Bundesrat called on the Mediation Committee on 24.11.2023. The decision on the increase in additional meal expenses from 01.01.2024 is therefore still pending.

Update: The Growth Opportunities Act was passed on 22.03.24 . There are no changes to the 2024 domestic flat rates. Further information can be found here: Wachstumschancengesetz passed

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″ .

Non-cash remuneration values 2024

The monthly value for meals is to be increased to 313 euros from January 1, 2024. Thus, for meals provided at a reduced price or free of charge

for one breakfast 2,17 Euro
for one lunch 4,13 Euro
for one dinner 4,13 Euro

per calendar day. The total value per day for meals is therefore 10.43 euros.

Mileage allowance

In 2024 , EUR 0.30 per kilometer driven can still be reimbursed tax-free or deducted as income-related expenses in the tax return. See also: Difference between commuting allowance and mileage allowance

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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.

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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 (16 €)
Travel for more than 24 hours, and it continues past midnight: Full per diem (32 €)
Day of return: Partial per diem (16 €)

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.

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

Recent news

Bezala news 4/2024, bezala news 3/2024, bezala news 2/2024.

Executive summary

On 22 March 2024 the German Federal Council approved a revised version of the Growth Opportunities Act . The scope of the final bill was reduced significantly compared to the initial discussion draft (details on the initial discussion draft and an earlier revised draft can be found in EY Global Tax Alerts: German government issues revised draft Growth Opportunities Act bill on corporate tax reform , dated 6 September 2023; and German Ministry of Finance surprises with draft bill for biggest corporate tax reform since 2008 , dated 18 July 2023.). The bill will be enacted after the publication in the Federal Law Gazette , which is expected soon.

The bill, which had started as the biggest corporate tax reform since 2008, has shrunk to a minor stimulus package. It includes new limitations on deductible interest expenses on intercompany financing and amended rules for tax loss utilization. Major relief measures of the initial package were cut, such as further improved rules for loss offsetting and the climate protection investment premium. Mandatory disclosure rules for domestic tax arrangements have also been deleted from the bill.

Major changes

Interest deduction limitation

The earlier proposed interest-rate based limitation rule was replaced by new provisions in the Foreign Tax Act (AStG) within the legislative process, which are still part of the final bill.

The new provisions on intercompany financing provide that interest expenses for an intercompany cross-border financing relationship (loans, in particular, as well as the use or provision of debt or debt-like instruments) can only be deducted if the taxpayer can demonstrate that (i) principal and interest payments can be serviced throughout the entire term of the financing period (debt capacity/cash-flow test) and (ii) there was a business need for the financing and the borrowed funds were utilized for that purpose (business-purpose test). Additionally, the interest rate for the cross-border intercompany financing relationship transaction must not exceed the interest rate at which the group refinances vis-à-vis third parties unless it is demonstrated, in a particular case, that a credit rating deviating from, but nonetheless derived from, the group credit rating is in line with the arm's-length principle.

Furthermore, a new provision includes a rebuttable presumption that any intercompany cross-border financing arrangements that are mediated, arranged or forwarded are considered per se a low-function and low-risk service. This is also applicable to captive treasury centers and captive financing companies performing, for example, liquidity management or financial risk management for other group companies. How such low-function and low-risk service should be remunerated is only briefly described in the explanatory notes. According to these, the remuneration for such transactions is typically to be determined based on the cost-plus method considering directly attributable operating costs but not including refinancing costs in the cost base. A markup between 5% and 10% is considered as not unreasonable. In addition, refinancing costs can be taken into account with a risk-free return.

Given that the explanatory notes do not provide further guidance, it is currently unclear how to interpret these potentially far-reaching new rules. The rules on cross-border intercompany financing will apply with retroactive effect for the tax assessment period 2024.

Tax loss deduction

The improved loss carryforward annual offset percentage is implemented for four years (2024 to 2027). Income exceeding €1m can be offset against tax loss carryforwards at a rate of 70% (instead of 60% under current rules) during this period. This applies to income tax and corporate tax, but not to trade tax, contrary to the earlier draft bill.

However, the loss carryback will not be increased as proposed in an earlier draft. There will also be no extension of the carryback period. As a result, the old maximum limits with a carryback period of two years will apply again from 2024.

Claw-back provisions within tax-neutral demergers

The claw-back provisions within tax-neutral demergers are tightened in response to case law. According to the revised rules, a tax-neutral demerger is not possible (or becomes taxable retroactively) if the demerger results in a direct or indirect sale of an involved corporation to third parties, or a sale is prepared. This is assumed if shares in any of the involved entities are sold to a third party within five years of the effective date. A third party is defined as anyone "who did not participate in the transferring corporation for an uninterrupted period of five years prior to the demerger." Affiliated parties of the transferor are not required to meet the five-year period.

The changes apply (retroactively) to demergers for which the application for registration in the required public register takes place after 14 July 2023.

Increased R&D allowance

The maximum assessment basis for the research and development (R&D) allowance will be increased from €4m currently to €10m, while the proportion of eligible costs for contract research will increase from 60% to 70%. These and other changes will only apply as of the day after which the law is promulgated and not as of 1 January 2024.

Improved depreciation

A declining balance depreciation for movable fixed assets will be granted for assets acquired or produced after 31 March 2024 and before 1 January 2025 and can amount to a maximum of twice the straight-line depreciation but not more than 20%.

Updated "check-the-box" elections for partnerships

The "check-the-box" election for partnerships to be taxed as corporations will be adjusted to make the election more appealing. The scope will be expanded to all partnerships (currently only possible for certain partnerships). In addition, the timing will be adjusted so that it would be possible to elect to be taxed as a corporation beginning when the partnership is formed or when a change of legal form into a partnership occurs (currently only possible for the first fiscal year following the year of foundation).

Transfers of assets between corporations on rollover basis

The contribution of assets that were acquired or developed three years prior to the transfer must be reflected at fair market value. The existing rollover regime for contributions of such "young assets" will be abolished for all transfers executed after the bill is published in the Federal Law Gazette .

Additional amendments

In addition, the bill includes amendments to several other rules, such as:

For value-added tax, mandatory business-to-business e-invoicing is introduced in principle as of 1 January 2025. The general transition period covers two years, from 1 January 2025 to 31 December 2026.
Changes are made to the treatment of earnings retained by a partnership in a specific regime.
The de-minimis threshold for income from the delivery of electricity within the extended trade tax reduction for real estate businesses is increased from the tax year 2023 onward.

Provisions deleted from earlier drafts include:

The previously planned reporting obligation for domestic tax arrangements is not introduced.
The premium for climate protection investments is not part of the final Growth Opportunities Act . It remains to be seen whether the coalition will present a revised investment premium at a later date.

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

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Accommodation Expenses During Domestic Travel

Employees are granted an accommodation allowance for official travel requiring an overnight stay (Section 7 German Travel Expenses Act - BRKG).

You will be reimbursed 20 euros for an overnight stay for which you do not submit receipts. This is paid out even if you had no expenses or your expenses were less than 20 euros per night.

If you submit receipts or invoices without further explanation, you can receive up to 70 euros for an overnight stay excluding the cost of breakfast. If the actual cost of your overnight stay exceeds 70 euros, you must provide an explanation for the full amount to be reimbursed. Acceptable reasons include:

Cheaper accommodation was unavailable due to exceptional reasons
The hotel was the designated conference hotel
You were unable to choose your accommodation
You traveled as part of a delegation

If you have questions, please contact the Travel Expense Office.

In order to be reimbursed for breakfast or board provided by the hotel, the invoice must be issued to TU Berlin. Reimbursement is not possible for meals provided as an optional service. This is the only way to verify that the overnight stay and breakfast were taken in order to conduct official business for TU Berlin. If the accommodation is charged to you, TU Berlin is unable to assume the costs for board and will only reimburse the accommodation expenses. Meals are then covered by the relevant per diem.

An accommodation allowance is not provided:

For time spent traveling
For official travel to or within your city of residence, including the duration of the trip
In case of free provision of official accommodation, including when this accommodation is not used without a valid reason
In cases where the accommodation expenses are included in the reimbursable travel or other costs, unless an overnight stay is necessary due to an early arrival at or late departure from the destination

Accommodation may be located up to 30km from the place of business. Meals are not reimbursed for stays in administrative districts neighboring Berlin, as it is reasonable to expect you to travel home rather than spending the night there.

Application

Application for conducting travel by non-TU personnel (pdf, 115 KB)
Application for official travel (pdf, 128 KB)

Reimbursement

Attachement - Reimbursement for Travel Expenses (pdf, 159 KB)
Attachment for Reimbursement Claim (pdf, 159 KB)
Traveling expenses for interviews (docx, 39 KB)
German Travel Expenses Act (BRKG)
General BRKG Administrative Provisions

Contact & Location

Sandra Hoffmann

[email protected]

+49 30 314-22988

+49 30 314-24601

Torsten Radmann

[email protected]

IMAGES

General Information on the German Travel Expenses Act / general
How to claim travel expenses on your German tax return
German travel expenses in Dynamics 365 / Deutsche Reisekostenabrechnung
How to invoice your client for travel expenses as an independent
German travel expenses in Dynamics 365 / Deutsche Reisekostenabrechnung
How to Travel Germany on a Budget • The Blonde Abroad

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COMMENTS

PDF General Information on the German Travel Expenses Act
Travel expenses are reimbursed by the DFG in accordance with the German Travel Expenses Act (Bundesreisekostengesetz, BRKG). Deadline for making claims Reimbursement of travel expenses must be claimed within six months of travel (beginning with the first day following completion of your journey).
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.
PDF General Information on the German Travel Expenses Act
Travel expenses are reimbursed by the DFG in accordance with the German Travel Expenses Act (Bundesreisekostengesetz, BRKG). Deadline for making claims Reimbursement of travel expenses must be claimed within six months of travel (beginning with the first day following completion of your journey). Travel expenses cannot be claimed after this ...
Federal Travel Expenses Act
2. Travel allowance (§5 BRKG) If civil servants use their own car, they can be reimbursed 20 cents per kilometre travelled. The maximum reimbursement is 130 euros, in exceptional cases up to 150 euros. Important: If you travel with a colleague, you cannot claim a travel allowance.
touring-artists: German Travel Expenses Act
The German Travel Expenses Act ("DAS BUNDESREISEKOSTENGESETZ") Artists, creatives and organizers who receive public subsidies in Germany are obligated to prove how funds are used. Travel expenses for funded projects must be billed according to the Bundesreisekostengesetz (BRKG; English: German Travel Expenses Act). A report on expenditure of ...
International Official Travel
The provisions of the German Travel Expenses Act and particularly those of the Foreign Travel Expenses Ordinance (Auslandsreisekostenverordnung - ARV) in the currently valid version apply during the period of travel. The requirements regarding the necessity, application, and approval of official travel within Germany also apply to official ...
Reimbursement for Transport
You are generally free to choose your means of transport for official travel. As only those transport costs which are officially necessary are reimbursed, you are required to take advantage of all possible reduced fares (corporate discounts, saver fares, University vehicles etc.) pursuant to Section 4 of the German Travel Expenses Act (BRKG).
PDF General Information on the German Travel Expenses Act
The amended German Travel Expenses Act (Bundesreisekostengesetz, BRKG) came into effect on 1 September 2005. The following changes apply with regard to travel reimbursement. Deadline for making claims . Reimbursement of travel expenses must be claimed within six months of travel (beginning with
Reimbursement of Expenses During Extended Stays
Reimbursement of Expenses During Extended Stays. A daily allowance reduced by 50 percent is granted from the 15th day onwards (Section 8 German Travel Expenses Act - BRKG) for official travel lasting more than 14 days at the same place of business within Germany, excluding the days of the outward and return journeys.
PDF Important Information on the German Federal Travel Expenses Act / Fact
set forth in the German Federal Travel Expenses Act (BRKG): Reimbursement of travel expenses Train travel: Expenses for train travel within Germany and abroad shall only be reimbursed in an amount equivalent to the most affordable travel class (2nd class). Reimbursement: The original confirmation of reservation and ticket must be submitted.
PDF Travel Expenses Policy on the Application of the German Travel Expenses Act
German Travel Expenses Act as of 25 May 2005 (BGBl. l S. 1418) General Administrative Regulations of the Federal State of Brandenburg on the Federal Travel Expenses Act (BbgBRKGVwV) as of 2 August 2005 Reimbursement of travel expenses and separation allowance for attending courses in Germany,
Germans and bureaucracy
Consider the German Travel Expenses Act. "If a public servant dies on a business trip, the business trip is over," it states, slightly self-evidently. Or what about the Federal Defense ...
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 ...
Per Diem
When traveling for business within Germany, you are entitled to a per diem to compensate for additional expenditures for meals (Section 6 German Travel Expenses Act - BRKG). The reimbursed amount is based on Section 9 (4a) sentence 3 of the Income Tax Act (Einkommensteuergesetz).
How to claim travel expenses on your German tax return
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).
Spendesk
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.
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″.
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 ...
Reimbursement of Travel Expenses
Reimbursable travel expenses. You may be reimbursed for costs incurred during official travel in accordance with Section 77 of the State Civil Service Act (Landesbeamtengesetz) in conjunction with Section 1 (2) of the German Travel Expenses Act (Bundesreisekostengesetz - BRKG). Compensation for travel expenses includes:
Bezala
Per diems in Germany for the year 2024. 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 ...
PDF Maximum Rates for Travel Expenses
Maximum Rates for Travel Expenses (pursuant to the German Federal Travel Expenses Act and the German Foreign Travel Expenses Ordinance) As provided for in Art. 8 of the Grant Transfer Agreement, expenses for travels or, as the case may be, expenses for board and lodging in case of other project-related activities shall be eligible for funding
Compensation for Distance Travelled
Pursuant to Section 5 of the German Travel Expenses Act (BRKG), you are entitled to compensation for distance travelled by car. This includes costs for carrying other passengers as well as for transporting business materials and personal luggage. If you travel by car or other motor vehicle, you will be compensated for 20 cents per kilometer ...
German Federal Council approves amended Growth Opportunities Act bill
The German Federal Council approved the revised Growth Opportunity Act on 22 March 2024. Compared to the initial versions of the bill, the approved bill includes significantly fewer measures and in particular affects tax-loss utilization, interest-deduction limitation, accelerated depreciation, and claw-back provisions within tax-neutral ...
Accommodation Expenses During Domestic Travel
Employees are granted an accommodation allowance for official travel requiring an overnight stay (Section 7 German Travel Expenses Act - BRKG). You will be reimbursed 20 euros for an overnight stay for which you do not submit receipts. This is paid out even if you had no expenses or your expenses were less than 20 euros per night.

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

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Bundesreisekostengesetz

The benefits of the Bundesreisekostengesetz

Important questions about the Bundesreisekostengesetz

Which travel expenses are taken into account?

Who is affected by the regulations of the BRKG?

Structure and sub-areas of the Bundesreisekostengesetz

We make employees benefit

Step by step, our guide will lead you to all the important information you might need for your international work.

The German Travel Expenses Act ("DAS BUNDESREISEKOSTENGESETZ")

Travel allowances (§ 4 BRKG)

Mileage allowance (§ 5 BRKG)

Per diem (§ 6 BRKG)

Accommodation allowance (§ 7 BRKG)

Provisions for reimbursement of travel expenses (§ 2 ARV; § 4 BRKG)

Provisions regarding international per diems (§ 3 ARV; § 6 BRKG)

Calculation of international per diems

Provisions regarding international accommodation allowances (§ 3 ARV, § 7 BRKG)

Claim Travel Expenses on Your Tax Return

Which travel expenses can be claimed?

1. Your work commute

Commuter allowance: Maximum limit

Commuter costs for multiple workplaces or professions

Mobility premium for long-distance commuters

2. Commutes to your main residence with two households

3. Costs for business trips

Is it worth it for you to file a tax return?

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

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