The Federal Fiscal Court recently made an interesting decision on the subject of "journeys to the meeting point". According to this, if the meeting point is not typically visited on a daily basis, the journeys there can be deducted at business travel rates and not just with the travel allowance (BFH ruling of 19.4.2021, VI R 6/19).
Even if the journeys can only be deducted with the travel allowance, meal allowances and accommodation costs can still be deducted as business expenses or reimbursed tax-free. This is because you are still working away from a main place of work.
No main place of work is assumed here; only the application of the travel allowance is prescribed and tax-free employer reimbursement is excluded (BMF letter of 24.10.2014, BStBl. 2014 I p. 1412, para. 39).
