Employees can deduct additional meal costs incurred during business trips as income-related expenses—but only according to specific rules. When working away from the home and the primary workplace, there are flat-rate allowances for meals:
- €28 for a full day (24 hours absence)
- €14 for the arrival and departure days if the employee spends the night away from home
- €14 if the employee is absent for more than 8 hours without an overnight stay
If there is no primary workplace, the same rules apply, considering the home as the main place.
Abroad, different flat rates apply depending on the country, typically ranging from 80% to 120% of the domestic rates.
The meal allowances can be claimed for a maximum of three months at one location. If there is a break of at least four weeks, the period starts anew.
If the employer or a third party provides meals, the allowance must be reduced accordingly:
- Breakfast reduces the allowance by 20%
- Lunch and dinner each reduce the allowance by 40%
If the employee pays for the meal themselves, the reduction amount is adjusted accordingly.
If the meal allowance has already been reimbursed tax-free, the employee cannot claim a further deduction as income-related expenses.
These rules also apply for additional meal expenses in the context of maintaining a second household, but only the highest daily allowance can be claimed per day.