What is included in accommodation costs?
For overnight stays during a business trip in Germany, you can only deduct the actual costs incurred, provided you have proof. If you deduct your overnight costs with proof and the cost of breakfast is included in the overnight price, the total price will be reduced by a flat rate of 20% - in Germany, this is 5.60 Euro - for breakfast (R 9.7 para. 1 LStR).
If you do not have receipts for an overnight stay, you should be aware of the following: If it is certain that overnight costs have been incurred, they may be estimated (H 9.7 LStR; BFH ruling of 12.9.2001, BStBl. 2001 II p. 775). As an estimated amount, you should use the amount that the employer is allowed to reimburse tax-free - and this is 20 Euro per overnight stay.
For overnight stays abroad, only the actual costs have been deductible as business expenses since 2008 - the country-specific overnight flat rates can no longer be used as an alternative. If you deduct your overnight costs with proof and the cost of breakfast is included in the overnight price, the total price abroad will be reduced by a flat rate of 20% of the country-specific breakfast allowance.
For overnight stays abroad, breakfast is usually not included in the invoice price. In this case, the Federal Ministry of Finance considers "a handwritten note by the business traveller on the hotel bill to be sufficient to confirm that no breakfast is included in the overnight costs" (BMF letter of 5.1.2001, DStR 2001 p. 621).
