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Overnight costs (Übernachtungskosten) are the actual expenses an employee incurs for accommodation during a business trip. However, if the accommodation at the work location is the employee’s only residence, these costs are not considered additional expenses for tax purposes.

Regarding tax deduction as income-related expenses (Werbungskostenabzug), genuine overnight costs can be claimed as travel expenses and deducted from taxes, provided the employer has not already reimbursed them tax-free.

For reimbursements by the employer, within Germany, the employer may pay a flat rate of €20 per night without requiring receipts from the employee. For foreign stays, specific flat rates apply, determined by the Federal Ministry of Finance based on the highest overnight allowance rates of the respective countries.

These flat rates can only be reimbursed tax-free if the employee pays for the accommodation themselves and the lodging is not provided free or partially free by the employer or a third party. Tax-free flat-rate payments are not permitted for overnight stays in vehicles. For sleeper train or ship cabins, tax exemption applies only if the overnight stay started or ended in a different accommodation.

Steuerliche Behandlung von Reisekosten und Reisekostenvergütungen ab 1. Januar 2025

BMF – Steuerliche Behandlung von Reisekosten und Reisekostenvergütungen bei betrieblich und beruflich veranlassten Auslandsreisen ab 1. Januar 2025

A travel expense report (Reisekostenabrechnung) is a detailed listing of all costs associated with a business trip. It serves to provide proof of these expenses to the employer or tax authorities so that they can be reimbursed or recognized for tax purposes. Typical travel expenses include travel costs, overnight stays, additional meal allowances (Verpflegungsmehraufwand), and other necessary expenditures.

Who can and must prepare a travel expense report? In principle, every employee who travels for work can submit a travel expense report to get reimbursed for incurred costs. For self-employed persons and freelancers, it is an important tool to properly document business expenses and claim them for tax purposes. Employers are often required to request and review accurate travel expense reports.

How to prepare a travel expense report? Various methods exist, from traditional handwritten forms to digital solutions. One recommended simple, secure, and free option is the online travel expense calculator at Reisekostenabrechnung Online. It offers an easy-to-use form that allows quick, clear, and secure online creation and storage of travel expense reports—ideal for anyone seeking an uncomplicated solution.

The platform provides a user-friendly interface so that anyone without prior knowledge can create a correct report. It also guarantees high data processing security and is free of hidden fees. Trying this tool can make managing travel expense reports much easier.

This all helps simplify the process of claiming and documenting travel expenses correctly for both employees and self-employed users.

Reisekostenabrechnung Online

Here is a simplified summary of the key points about the new flat rates for meal and overnight allowances for business trips abroad from January 1, 2025:

• New flat rates for meals and overnight stays on business or work-related foreign trips apply starting in 2025, with changes from the previous year highlighted in bold in official tables.
• For one-day foreign trips, the allowance of the last foreign destination applies.
• For multi-day trips visiting multiple countries, the daily allowance corresponds to the location reached before midnight local time.
• On arrival and departure days, the allowance of the last reached place is used.
• For full intermediate days (24 hours absence), generally the allowance of the place reached before midnight applies.
• If another business trip begins immediately after returning from a foreign trip, only the higher meal allowance of that day is considered.
• Special rules apply for flights and sea travel.

Meal Allowance Reductions and Special Cases:

• If meals are provided by the employer or arranged by them, the meal allowance for that day must be reduced, regardless of where the meal is consumed.
• For countries not listed, the Luxembourg rates apply; overseas and external territories use the rates of the mother country.

Overnight Costs and Income-Related Expenses:

• Flat rates for overnight stays apply only if reimbursed by the employer.
• Private income-related expenses for overnight stays can only be deducted based on actual costs incurred.
• The same principle applies to business expenses.

Double Household Maintenance:

• These rules also apply for maintaining a second household abroad.

More detailed information:

Übersicht Pauschbeträge BMF

Bundesfinanzministerium.de

This section of the German Income Tax Act regulates the tax treatment of travel costs related to professional trips, especially those between an employee’s home and their primary workplace (first place of work) as well as travel during business trips.

• Travel costs are the expenses an employee incurs by using a means of transportation for work-related journeys. For trips made with a private vehicle, employees have the option to either claim the actual proportional costs or use a flat-rate per kilometer allowance.
• The regulation in § 9 Abs. 1 Satz 3 Nr. 4a EStG permits the simplified calculation of travel expenses by applying a flat-rate per kilometer, which simplifies the reimbursement and tax deduction process.
• Trips between home and the primary workplace are specifically affected by this rule, where the so-called “distance allowance” (Entfernungspauschale or commuter allowance) usually applies.
• Other business-related trips, such as official business travel, can also be settled according to the guidelines of this paragraph.
• However, some trips, like those using a company car, may not be recognized as travel expenses under normal rules and may be subject to special regulations.

In short, § 9 Abs. 1 Satz 3 Nr. 4a EStG describes how employees can claim tax benefits for costs incurred during business travel, mainly with their own car, either by proving actual costs or using standardized kilometer rates.

This regulation simplifies and standardizes the tax accounting for travel expenses in everyday work life.

Einkommensteuergesetz (EStG) § 9 Werbungskosten

BMF – Fahrtkosten als Reisekosten

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.