federal travel expenses act germany

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

Germany per diem rates and how to manage employees travel expenses

• 3 September 2022

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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Reimbursement of travel expenses – general information

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:

• Reimbursement for transport (Section 4 BRKG)
• Compensation for distance travelled  (Section 5 BRKG)
• Per diems  (Section 6 BRKG)
• Accommodation expenses  (Section 7 BRKG)
• Reimbursement of expenses during extended stays (Section 8 BRKG)
• Expense and flat rate compensation (Section 9 BRKG)
• Reimbursement of other costs/other incidental expenses  (Section 10 BRKG)

All other travel expenses not listed here are considered general living expenses and cannot be reimbursed.

Detailed information about reimbursement can be found on the linked pages.

Advance payment

Official travel often involves expenses necessary to conduct official business. However, these expenses can generally only be settled or reimbursed after the approved official travel is completed and you submit a travel expense report.

To avoid paying the total amount in advance, you can apply for advance payment of official travel with expected costs of more than 200 euros. Advance payment is made for 80% of the expected expenses and must be requested using the official travel request form. Include your personnel number and send the request form to the Travel Expense Office.

This partial payment is then offset against the travel reimbursement to be paid after completion of official travel. If your partial payment is greater than your actual travel expenses, you are required to return the overpayment.

If you plan to extend official travel with a private stay, please read our detailed information about this option, particularly regarding a cost comparison of departure and arrival costs. You must submit the cost comparison when requesting advance payment.

Reimbursement

Advance payment is not the same as travel expense reimbursement. You must request reimbursement of travel expenses following the end of official travel, no later than 6 months after the trip . Please submit your request electronically or in writing to the Travel Expense Office.

Please submit the completed travel expense report together with the following original documents:

• Approval of the official travel
• Transport tickets and receipts (e.g. public transit tickets)
• Airline tickets and receipts
• Receipts for incidental expenses
• Hotel invoices
• Invoices for participation fees, seminar or workshop fees

If you only have a print-out of a digital receipt or invoice, please write "Online-Beleg! - gilt als Original" on this together with your signature, name, and the current date. This is required pursuant to the circular " Vordrucke u. ergänzende Haushaltswirtschaftliche Regelungen " (only in German) of 10 February 2017.

Application

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

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• Law & Regulation
• Statutes of the Federal Financial Supervisory Authority (Satzung der …
• Zum Artikel "Satzung der BaFin" in Sprache De utsch

Erscheinung: 01.05.2002, Stand: updated on 02.08.2021 | Topic BaFin Statutes of the Federal Financial Supervisory Authority (Satzung der Bundesanstalt für Finanzdienstleistungsaufsicht )

Section 1 name, structure and organisation of the supervisory authority, section 1a resolution sector, section 2 rights and duties of the bodies of the supervisory authority, investor and consumer protection officer, section 3 appointment and dismissal of members of the administrative council, section 4 powers of the administrative council, section 5 representation and deputisation of the administrative council, section 6 meetings of the administrative council, section 7 procedures, section 8 advisory board, section 8a consumer advisory board, section 9 budget, section 10 budgetary management, section 11 transfer of rights and duties, section 12 publication of the statutes.

Last amended by the regulation of 30 June 2021 (Federal Gazette, Official Section, 30 June 2021 V1)

Please note : Ger­man ver­sion is bind­ing

This translation is furnished for information purposes only and may refer to an older version of the text. The original German text is binding in all respects.

Part I Structure and management

(1) The full name of the Supervisory Authority is “ Bundesanstalt für Finanzdienstleistungsaufsicht ” (Federal Financial Supervisory Authority). The abbreviation “BaFin” may also be used in the course of business.

(2) Sectors are established to perform the Supervisory Authority’s statutory functions. The Sectors consist of Directorates and Divisions. Divisions may be combined to form Groups. In addition, units for cross-sector duties may be set up to report directly to the President. The resultant organisational structure is laid down by the President with the approval of the Federal Ministry of Finance (Bundesministerium der Finanzen – Federal Ministry).

(1) The duties of the resolution authority within the meaning of section 3 (1) of the Recovery and Resolution Act ( Sanierungs- und Abwicklungsgesetz ) are performed in a manner that is operationally independent of the ongoing supervisory duties of the Supervisory Authority. If the Sector for Resolution also performs duties other than those of the resolution authority within the meaning of the Recovery and Resolution Act, such duties are performed in a manner that keeps them organisationally separate from the resolution duties

(2) The Supervisory Authority ensures that the employees of the organisational unit that is entrusted with resolution activities do not also perform functions or duties as part of the Supervisory Authority’s other activities and that the employees of the organisational units that are entrusted with supervisory activities do not also perform functions or duties as part of the Supervisory Authority’s activities as resolution authority. This does not hinder the close cooperation between all employees of the Supervisory Authority in cross-sector or organisation-wide working groups or projects.

(3) The organisational unit entrusted with resolution activities is located in Frankfurt am Main.

(4) The Supervisory Authority ensures there is close cooperation and a mutual exchange of information between the Sector for Resolution and all other Sectors for the purpose of effectively and efficiently preparing and implementing resolution decisions and measures. The Supervisory Authority ensures in particular that the organisational unit entrusted with resolution activities has access to all information that is available to those entrusted with supervisory activities..

(1) The Executive Board has overall responsibility for managing the Supervisory Authority, without prejudice to the Federal Ministry’s right to issue instructions.

(2) The President represents the Supervisory Authority before the courts and out of court. The President’s permanent deputy is a Chief Executive Director who acts as Deputy President. The permanent deputy is appointed by the Federal Ministry on the recommendation of the President.

(3) The President

• decides on the strategic orientation of the Supervisory Authority as an integrated financial services supervisor at a national and international level;
• is responsible for preparing BaFin’s budget and defining BaFin’s organisational structure;
• is responsible for central management and
• can issue instructions on an individual basis or take charge of matters.

(4) The Chief Executive Directors are each individually and operationally responsible for one Sector of the Supervisory Authority. They participate in the bodies of the European System of Financial Supervision in matters pertaining to their Sector.

(5) In accordance with section 6 (1) sentence 3 and (2) sentence 5 of the Act Establishing the Federal Financial Supervisory Authority ( Finanzdienstleistungsaufsichtsgesetz ), the Executive Board adopts an organisational statute and unanimously adopts rules of procedure. The organisational statute and the rules of procedure require the approval of the Federal Ministry, as do amendments thereto. The Administrative Council is to be heard if provisions that are to be adopted for the rules of procedure with regard to specific Sectors will result in additional cost burdens on one of the sectors of the financial services industry – namely banking, insurance or securities trading.

(6) The President regularly informs the public of the work being carried out by the Supervisory Authority.

(1) The Director-General for Consumer Protection acts as the Investor and Consumer Protection Officer.

(2) The Investor and Consumer Protection Officer advises the Executive Board in matters regarding investor and consumer protection. He or she participates in Executive Board meetings in an advisory capacity whenever such meetings deal with these topics. He or she can recommend that the Executive Board should look into matters of investor and consumer protection.

(3) The Investor and Consumer Protection Officer provides guidance and advice to the Chief Executive Directors in the context of their participation in the bodies of the European financial system wherever investor and consumer protection interests are to be discussed.

Part II Administrative Council

(1) Only those persons in possession of the necessary expert knowledge required to perform the relevant duties may become members of the Administrative Council. Members are appointed and dismissed by the Federal Ministry in accordance with section 7 of the Act Establishing the Federal Financial Supervisory Authority. The associations of the banking and insurance industries and of the asset management companies (Kapitalverwaltungsgesellschaften) specified in (6) are to be heard prior to the appointment of members under section 7 (3) sentence 1 no. 2 (d) of the Act Establishing the Federal Financial Supervisory Authority. The Chairperson of the Administrative Council and his or her deputy are appointed for a term of five years. Other members and their deputies are appointed for a term of four years, unless otherwise specified in section 7 (6) of the Act Establishing the Federal Financial Supervisory Authority; reappointment is possible in both cases. Appointments and dismissals are reported in the publications of the Supervisory Authority.

(2) Prior to any appointment, a curriculum vitae of the prospective member must be submitted to the Federal Ministry. A simultaneous membership, or function as a deputy, in an authorised representative body or a position as a member or deputy member of a supervisory board, administrative board or equivalent body of a company subject to financial supervision or any other commercial company must be disclosed to the Federal Ministry. Persons with functions in an authorised representative body of a company subject to financial supervision are not to be appointed as members. This rule does not affect section 6 (5).

(3) Membership in the Administrative Council lapses if the member relinquishes his or her membership by written declaration to the Federal Government or if the Federal Ministry informs the Administrative Council that the prerequisites for the member’s appointment are no longer fulfilled. A member is to be dismissed on exceptional grounds if the Federal Ministry, after hearing the Administrative Council, ascertains that in the case of such member there is a compelling reason specific to the member that justifies his or her dismissal. In particular, such compelling reasons include those that would bar public officials from performing their duties (section 66 of the Federal Civil Service Act (Bundesbeamtengesetz)) or which would justify suspension from public office (section 38 of the Federal Disciplinary Act (Bundesdisziplinargesetz)), or a breach of the obligation of confidentiality specified in section 11 of the Act Establishing the Federal Financial Supervisory Authority. The member must first be given an opportunity to state his or her position.

(4) The Federal Ministry appoints two deputy Administrative Council members for the Administrative Council members specified in section 7 (3) sentence 1 no. 1 of the Act Establishing the Federal Financial Supervisory Authority. In the event that one or more of the members of the Administrative Council delegated by the Federal Ministry are unable to perform their duties, these deputies act as Administrative Council members in accordance with the number of seats held by the Federal Ministry. A deputy is nominated, and appointed by the Federal Ministry, for each member of the Administrative Council specified in section 7 (3) sentence 1 no. 2 (a) to (c) of the Act Establishing the Federal Financial Supervisory Authority. The Deputy Chairperson acts as Chairperson of the Administrative Council in the latter’s absence. If both the Chairperson and Deputy Chairperson are unable to perform their duties, another Administrative Council member or deputy member from the Federal Ministry takes the chair. In this case, additional representatives of the Federal Ministry may act as deputy members of the Administrative Council in accordance with the number of seats held by the Federal Ministry. If a member of the Administrative Council leaves before the end of the period for which he or she has been appointed, the Federal Ministry appoints a replacement member without undue delay. The same applies to a deputy.

(5) The members of the Administrative Council serve in an honorary capacity. They are reimbursed for travel expenses in accordance with the regulations of the Federal Travel Expenses Act (Bundesreisekostengesetz). A daily allowance is not granted.

(6) Prior to the appointment of the persons specified in section 7 (3) sentence 1 no. 2 (d) of the Act Establishing the Federal Financial Supervisory Authority, the following associations must be heard, and each has the right to nominate one person by name:

• the German Banking Industry Committee ( Deutsche Kreditwirtschaft );
• the German Insurance Association ( Gesamtverband der Deutschen Versicherungswirtschaft e.V. ) and
• the German Investment Funds Association ( Bundesverband Investment und Asset Management e.V. ).

The right to be heard and the right of nomination apply as long as the statutory distribution of seats in the Administrative Council remains unchanged.

(1) The Administrative Council monitors and supports the management of the Supervisory Authority. Its duties comprise in particular:

• adopting the budget (section 12 (2) of the Act Establishing the Federal Financial Supervisory Authority) presented by the President;
• approving the annual accounts and formally approving the actions of the President in accordance with section 12 (3) and (5) of the Act Establishing the Federal Financial Supervisory Authority, taking into account the auditor’s report and any findings of the Federal Court of Audit (Bundesrechnungshof) of which the Administrative Council has gained knowledge;
• conducting a hearing prior to mandating the auditor for the Supervisory Authority;
• conducting a hearing prior to mandating the auditor for the restructuring fund;
• issuing rules of procedure for the Administrative Council (section 7 (2) of the Act Establishing the Federal Financial Supervisory Authority);
• establishing agreement on amendments to the Statutes of the Supervisory Authority (section 5 (3) of the Act Establishing the Federal Financial Supervisory Authority);
• conducting a hearing in case of formal agreements relating to cooperation between the Supervisory Authority and other institutions; agreements relating to cooperation and the exchange of information with other supervisory authorities remain unaffected.

(2) In addition to the regular reporting, the Administrative Council is supported in performing its duties by the President’s reports on the management activities of the Supervisory Authority and by the other Executive Board members’ reports on the activities of their Sectors. In this regard, the Administrative Council has a right to be informed and to be heard by every member of the Executive Board.

(3) The Administrative Council or an individual member of the Administrative Council may demand that the President should report to the Administrative Council on the affairs of the Supervisory Authority. If the President refuses to report as demanded by one individual Administrative Council member, such report can only be demanded if two other Administrative Council members are in support of the demand.

The Administrative Council is represented by the Chairperson or, if the Chairperson is unable to perform his or her duties, by the Deputy Chairperson. Furthermore, only the deputy appointed under section 3 (4) sentence 5 may serve as deputy.

(1) The Administrative Council meets as the need arises, but at least once a year. The meetings are not public.

(2) The meetings of the Administrative Council are convened by the Chairperson or, if the Chairperson is unable to perform his or her duties, by the Deputy Chairperson. The Administrative Council is to be convened on the request of the Federal Ministry, the Executive Board or at least three members of the Administrative Council.

(3) As a matter of principle, the President and the Chief Executive Directors take part in the meeting of the Administrative Council. In the event that the President is unable to attend the meeting, he or she is deputised by the Deputy President; if a Chief Executive Director is unable to attend, he or she is deputised by a Director-General from the respective Sector. Without prejudice to the provision in sentence 5, the Chairperson of the Staff Council or, if he or she is unable to attend, his or her deputy as well as a representative of the Deutsche Bundesbank have the right to attend the meetings. The Chairperson may invite other employees of the Supervisory Authority, external experts and other persons providing information if their attendance is appropriate. Employees of the Supervisory Authority and third parties may be barred from attending the meeting for individual items on the agenda.

(4) The Administrative Council has a quorum if at least half its members are present, including at least one member of the Bundestag and at least one of the persons listed in section 7 (3) sentence 1 no. 2 (d) of the Act Establishing the Federal Financial Supervisory Authority. The Administrative Council’s resolutions require a simple majority of the votes cast. In case of a tie, the Chairperson or his or her deputy has the casting vote. The details are governed by the rules of procedure. The rules of procedure contain in particular provisions relating to the convening of the Administrative Council, deliberations and the final adoption of resolutions.

(5) A member is not entitled to vote if the resolution to be taken directly concerns the interests of a company to which the respective member maintains a legal relationship of the nature set out in section 3 (2) sentence 2. In cases of doubt, the Administrative Council confers and decides whether this is the case, in the absence of the respective member.

(6) Records are prepared concerning the results of the meetings and the course of the deliberations and are then signed by the Chairperson or his or her deputy. The details are governed by the rules of procedure.

(7) In the case of section 4 (1) sentence 2 no. 1, the Administrative Council adopts a resolution within a period of two months after presentation. If no resolution is adopted within this period, then the budget presented by the Executive Board is deemed to have been adopted.

The Administrative Council may adopt resolutions in writing or by way of telecommunications. The details are governed by the rules of procedure.

(1) The Advisory Board elects a Chairperson from among its members and establishes rules of procedure for the conduct of its meetings. The Advisory Board is convened as the need arises, at least once a year, by the Chairperson of the Advisory Board or, if the Chairperson is unable to perform his or her duties, by a deputy. In the event that they are both unable to perform their duties or have not yet been elected, the Advisory Board is convened by the President. The Advisory Board is to be convened on the request of the Federal Ministry or the President. It is also to be convened on the request of one quarter of its members. Each member of the Advisory Board has the right to submit proposals for deliberation. These are to be communicated to the members of the Advisory Board before the agenda is decided, and they are to be deliberated if supported by four Advisory Board members. The President, the Chief Executive Directors, the Investor and Consumer Protection Officer and a representative of the Federal Ministry participate in the meetings of the Advisory Board. In the event that the President or any of the Chief Executive Directors are unable to attend, section 6 (3) sentence 2 applies mutatis mutandis. The meetings are not public. The Chairperson of the Advisory Board may invite external advisors to attend the meetings.

(2) The members are appointed by the Federal Ministry for a term of five years; they may be reappointed. The regulations of section 3 (3), (4) sentence 7 and (5) apply mutatis mutandis to the members of the Advisory Board. In the event that members are unable to attend, they may appoint deputies in compliance with the right of nomination under (4). The Federal Ministry and the Chairperson of the Advisory Board are to be informed of such deputisation prior to the meeting.

(3) The President or, if the President is unable to perform his or her duties, the Deputy President obtains oral commitments from the Advisory Board members and their deputies as well as external advisors that they will perform their duties conscientiously and maintain confidentiality. This commitment is to be recorded in writing. On reappointment, reference to the previous commitment suffices.

(4) For the appointment of the members from the groups of companies specified in section 8 (2) sentence 3 of the Act Establishing the Federal Financial Supervisory Authority, the following associations have a right of nomination by name:

• the Association of German Banks ( Bundesverband deutscher Banken e.V . ) for one representative from the banking industry;
• the German Savings Banks Association ( Deutscher Sparkassen- und Giroverband e.V . ) for one representative from the banking industry;
• the Association of German Cooperative Banks ( Bundesverband der Volks- und Raiffeisenbanken e.V. ) for one representative from the banking industry;
• the Association of Foreign Banks in Germany ( Verband der Auslandsbanken e.V. ) for one representative of the banking industry;
• the Association of German Public Sector Banks ( Bundesverband Öffentlicher Banken Deutschlands e.V . ) for one representative of the banking industry;
• the Association of German Pfandbrief Banks ( Verband deutscher Pfandbriefbanken e.V . ) in consultation with the Association of Private Bausparkassen (Verband der Privaten Bausparkassen e.V. ) and the Association of Public German Bausparkassen ( Bundesgeschäftsstelle der Landesbausparkassen ) for one representative of the banking industry;
• the German Investment Funds Association ( Bundesverband Investment und Asset Management e.V. ) for one representative of the asset management companies and the financial services institutions;
• the German Insurance Association ( Gesamtverband der Deutschen Versicherungswirtschaft e.V. ) for four representatives of the insurance industry;
• the Association of Private Health Insurance Companies ( Verband der privaten Krankenversicherung e.V . ) for one representative;
• the Association of Company Pension Funds ( Arbeitsgemeinschaft für betriebliche Altersversorgung e.V. ) for one representative.

In addition, the Advisory Board comprises three members from academia, in particular from the fields of banking management and insurance business management, as well as academic associations; three representatives of consumer protection organisations; one representative of the Deutsche Bundesbank ; one representative each from the independent professions, the associations of small and medium-sized companies and the trade unions; and one representative of industry. A simultaneous membership in other boards of the Supervisory Authority is possible.

(5) The President of the Supervisory Authority informs the Advisory Board by way of regular reports, at least once a year, about current supervisory issues.

(6) On the request of a member of the Executive Board, the Investor and Consumer Protection Officer, the Federal Ministry, or at least one quarter of the members of the Advisory Board, the Advisory Board may make recommendations to the Supervisory Authority on matters relating to operational tasks. This requires that more than half of the members of the Advisory Board support such recommendation. In deliberations about aspects of cooperation between the Supervisory Authority and the Deutsche Bundesbank , the representative of the Bundesbank does not have a voting right.

(7) Minutes are prepared on the results of the meeting and the course of the deliberations and are signed by the Chairperson or the Chairperson’s deputy. The details are governed by the rules of procedure.

(1) The Federal Ministry appoints the following members of the Consumer Advisory Council:

• three representatives from academia who are engaged to a significant extent in research in the field of consumer or investor protection;
• four representatives from consumer and investor protection organisations;
• three representatives from out-of-court dispute resolution entities;
• one representative from the Federal Ministry of Justice and Consumer Protection (Bundesministeriums der Justiz und für Verbraucherschutz); and
• one representative from trade unions.

A simultaneous membership in other boards of the Supervisory Authority is possible.

(2) The President of the Supervisory Authority informs the Consumer Advisory Council by way of regular reports, at least once a year, about current consumer and investor protection matters related to financial services.

(3) On the request of the Investor and Consumer Protection Officer, a member of the Executive Board, the Federal Ministry of Finance, or at least one quarter of the members of the Consumer Advisory Council, the Consumer Advisory Council may make recommendations to the Supervisory Authority on consumer or investor protection matters. This requires that more than half of the members of the Consumer Advisory Council support such recommendation.

(4) The provisions of section 8 (1) to (3) and (7) apply mutatis mutandis.

Part III Budgetary management

(1) The budget is to be prepared in accordance with the principles of sections 105 to 112 of the Federal Budget Code (Bundeshaushaltsordnung).

(2) The President submits the following to the Administrative Council:

• as of 31 March each year, supporting documents for the funds actually utilised in the past financial year;
• as of 1 September each year at the latest, the draft budget for the following financial year.

Each of these deadlines may be prolonged at the President’s request by up to one month. The Federal Ministry determines the time when the budget is to be prepared and presented, subject to statutory requirements.

(3) Measures of material or substantial financial importance as well as decisions to enter into liabilities for which the budget contains no authorisation require the approval of the Administrative Council.

((1) The financial year of the Supervisory Authority corresponds to the calendar year.

(2) Budgetary management and the rendering of accounts are subject to the regulations of the Federal Budget Code. The accounts are set up and kept in compliance with the principles of the Federal Budget Code. Payments in the administrative sector are made via the bank account of the Supervisory Authority. Within three months of the end of the financial year, the President drafts annual accounts of actual revenues and expenses in compliance with the federal provisions governing the rendering of accounts; these annual accounts are presented to the Administrative Council.

(3) The annual accounts are audited – without prejudice to the audit carried out by the Federal Court of Audit under section 111 of the Federal Budget Code – by a statutory auditor; a different statutory auditor is to be mandated by invitation to tender by the President in consultation with the Federal Ministry at least every four years. The Federal Ministry acts in agreement with the Federal Court of Audit. Auditors may be public accountants or accountancy firms. The President presents the annual accounts and the auditor’s report to the Federal Court of Audit. The Federal Court of Audit informs the Administrative Council of any findings that are of relevance to the decision on the formal approval of the actions of the President. the annual accounts and the auditor’s report to the Federal Court of Audit. The Federal Court of Audit informs the Administrative Council on any findings that are of relevance to the decision on the formal approval of the actions of the Executive Board.

Part IV Transfer of rights and duties, publication

The administrative agreements entered into by the Federal Ministry with the Federal Banking and Insurance Supervisory Offices, in particular relating to property management, the IT Service Centre and the exchange of staff, are transferred to the Supervisory Authority with the same rights and duties unless specified otherwise. The Administrative Council is to be informed of these administrative agreements.

These Statutes and any amendments thereto are to be announced in the publications of the Supervisory Authority.

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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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STEP 2 Travel Reimbursement (after travel)

Please apply for reimbursement of the travel after the trip wihtin 6 months after the travel. The central travel department will decide if your trip has been conducted according to all regulations of the Federal Travel Expenses Act. The travel department decides if everything is correct and will pay you the rest of the sum and any other expenses that you had during the trip afterwards.

I have extended my stay and want to ask for reimbursement of the rebooking fees

Sure. Travel plans change all the time, especially during fieldwork, pandemics and other situations. If you want the travel to be reimbursed, you can send the office or the cost center representative a short email to indicate that the plans have changed and you ask for an extension or a change of destination during the travel . A mail should suffice. If you extend for several weeks, you may be asked to fill out the application for approval again.

Application for reimbursement after travel

Please download and fill out the form for travel reimbursement " Abrechnung der Reisekosten " at the FU intranet .

(The form is only available through the FU intranet. If you cannot access it, try to go to www.fu-berlin.de and click on \Direct Links\Personal)

What you need for reimbursement:

• Copy of travel approval by the department.
• Program (full program) of event.
• Invoices for travel and/or accommodation (Original)
• Receipts (original). Bills and receipts for food and drinks are not necessary. Germany has fixed daily allowances.
• Invoices and Receipts for extra costs (which include i.e. necessary vaccinations, PCR tests, visa (in some cases), and other costs during conferences - please see the administrative part of the BRKG for more info ).
• Itinerary and boarding cards/train tickets . (original or pdf/jpg printouts with scan code).
• By payment with credit or debit card: bank statement of transfer.
• Should you have paid the fees for any expenses in another currency than EUR , please  use the sum indicated in the bank statement (if in EUR) or use the following website to calculate the rate for the exact date of payment: OANDA
• Tape your receipts/boarding cards on one or more sheet(s) of Din A4 paper, indicating your name and date of travel.
• Third persons cannot be reimbursed. If you share a hotel room with another colleague or partner, make sure each of you pays separately and receives a separate bill. You will not get reimbursed unless you can prove that you have paid your debts to the third person involved. If you have paid for the room for your partner, please only apply for the reimbursement of your part.
• If you decide to travel from another city than Berlin/return from another city than the location of your conference, please state your reasons in advance. These can only be approved if fees for travel from the other location are cheaper than the fees for the travel itinerary from Berlin. Note that you need to submit proof and a comparison that the usual train/flight is more expensive. Keep screenshots in case you have compared prices for flights/tickets online before booking and submit them with all other documents.
• Check the Travel Guidelines from FU Berlin or the BRKG (German Federal Travel Expense Act) for more info.

I am traveling to more than one destination. What do I do?

If you are travelling to more destinations during your business travel (i.e. fieldwork), and these are not part of the vacation days, please download the form (Anlage 1) at https://www.fu-berlin.de/sites/abt-1/formulare/05dienstreisen/pdf_dienstreisen/An1_DR_ABR-09-01.pdf

The travel department will ask you about filling out this form, but it is also possible to make a list of all your destinations yourself.

Will I get notified of my reimbursement?

• The central travel department will notify you by email when your application has been received. Keep this mail.
• The central travel department will send back all incomplete applications ASAP. Please check your mailbox regularly.
• The central travel department will also send back all documents once processed, including a list of expenses reimbursed. The documents will be sent in closed envelopes and only to you personally. Keep these documents safe and please keep them until the end of your time in Berlin.
• The central department will also send back all documents when they have decided not to reimburse your travel. As the staff are not allowed to open your personal mail, please check both your online and post room mailbox regularly and notify GEAS Office immediately after having received such note.
• You can always object to the decisions of the travel department with a written statement.

Cancelling and Sickness

Please always try to book accommodation or tickets with a flexible or refundable/rebooking option. The university is unlikely to pay for travels that have not taken place.

Should you have to cancel the travel due to illness, and if the travel was approved, you can apply for reimbursement of the preparation expenses. Note that it is your responsibility to keep the expenses as low as possible and provide proof of sickness, accident, or otherwise - ask for cancellation or reimbursement with the airline/booking providers first.

If you get sick or have an accident during business travel and need to come back earlier, some of your expenses can be reimbursed, if the travel was necessary and was approved by the department earlier. The university accident insurance only ensures employees and only for short trips. Students and external parties should take out insurance of their own.

To make sure you are safe, it is best to take out health (accident) insurance for travels before the travels (about 10 EUR annually with any German insurance provider - Reisekostenversicherung). The insurance provider will pay most of the expenses much more easily and will also ensure your safe transport back home.

If you want to be sure to get your money back when cancelling non-refundable things, take out cancellation insurance (Reiserücktrittskostenversicherung). Some travel insurance packages come with this as well. Also, try to always book accommodation or flights with a cancellation option.

I got an advance payment. Do I have to apply for reimbursement?

Yes, you need to apply for reimbursement, especially when having received an advance payment of 80%. The prepayment is only a support structure for travels that cost more than 200 EUR. Nevertheless, you have to apply for official reimbursement within 6 months after travel. 

The travel department has to decide if your trip has been conducted according to all regulations of Federal law, and they will reimburse the rest of the travel expenses (20%). If you did not need the advance payment or spent less on the travel than anticipated, you need to pay the advance payment or the difference back.

Federal Travel Expenses Act - Bundesreisekostengesetz

The Federal Travel Expenses Act (BRKG) regulates the type and extent of the travel allowance of officials and judges of the Federation as well as soldiers and seconded in the federal public service officials and judges. The current law came into force on September 1, 2005; Section 16 on May 27, 2005.

Table of Contents

• 2 Reimbursement of travel expenses for sick trips
• 3 Ordinances and administrative regulations for the Federal Travel Expenses Act
• 4 Lileratur
• 6 individual proofs

The law also applies to employees of the federal administration via the reference in Section 44 (1) of the collective agreement for the public service (TVöD) - special section on administration .

For civil servants, judges and public employees outside the federal administration , separate travel expense laws of the individual federal states apply in some cases. For employees in the area of ​​the collective agreement for the public service of the federal states (TV-L), reference is made to the regulations for civil servants of the respective employer via Section 23. The application of the BRKG is partly regulated in the civil service laws of some federal states (e.g. Schleswig-Holstein [1] ), so that ultimately the BRKG also applies to employees under the TV-L.

Reimbursement of travel expenses for medical trips

Via the reference from Section 60 (3) No. 4 of the fifth book of the Social Security Code, the Federal Travel Expenses Act is also authoritative for the reimbursement of the costs of hospital trips if the insured person uses a private vehicle or is transported in one. The reimbursement of travel expenses is 0.20 euros per kilometer, with a maximum of 120.00 euros. A higher reimbursement of travel expenses in accordance with Section 5 (2) sentence 1 BRKG is not possible. [2]

Ordinances and administrative regulations for the Federal Travel Expenses Act

The Federal Ministry of the Interior, Building and Home Affairs (BMI) has issued a general administrative regulation for this law (BRKGVwV). It contains regulations on details of the application of the law, such as B. when the use of an airplane is justified, when a taxi may be used, as is the case with the use of a private motor vehicle for business trips .

In addition, there is a regulation on travel expense allowance for business trips abroad (ARV) of the Federal Ministry of the Interior. In particular, it regulates daily allowances abroad and overnight accommodation allowances for each country, but also things such as the time of border crossing or the procurement of climate-related clothing for longer stays.

• Andreas Reich: Federal Travel Expenses Act. Comment. 1st edition, Munich 2012, Verlag CH Beck, ISBN 978-3-406-63282-2
• Josef Reimann: Travel expenses, relocation expenses, separation allowance law - federal government. Collection of rules with introduction and explanations . 3. Edition. R. v. Decker, Heidelberg 2012, ISBN 978-3-7685-0566-6 .
• Text of the law
• General administrative regulations for the Federal Travel Expenses Act (BRKGVwV) of the BMI
• Regulation on the reimbursement of travel expenses for business trips abroad (ARV)

Individual evidence

• ↑ Schleswig-Holstein Civil Service Act
• ^ Federal Social Court, decision of May 21, 2010 - B 1 KR 6/10 BH -

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.

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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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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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The Federal Travel Regulation summarizes the travel and relocation policy for all federal civilian employees and others authorized to travel at the government’s expense. Federal employees and agencies may use the FTR as a reference to ensure official travel and relocation is conducted in a responsible and cost effective manner.

Download the FTR (41 CFR) [PDF]

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PER DIEM LOOK-UP

1 choose a location.

Error, The Per Diem API is not responding. Please try again later.

No results could be found for the location you've entered.

Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

2 Choose a date

Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.