Which expenses for business trips are recognised by the tax office?
If your employer does not cover the costs of a business trip (off-site work) or only partially covers them, you can claim travel expenses, accommodation, meal allowances, and incidental costs (e.g. parking fees, luggage transport) as business expenses.
Business trip with private portion
If a business trip is combined with a private stay, the costs may only be claimed proportionately. Example: Two days business, two days private = 50% deductible. If the business portion is significantly higher (e.g. 90%), the total costs can be recognised. Important: A clear breakdown of costs is required.
Note: Costs covered by the employer (e.g. flight, hotel) must not be claimed additionally.
Meal allowances
Anyone working off-site for more than eight hours can claim meal allowances:
- 14 Euro for 8–24 hours absence
- 28 Euro for full-day absence (24 hours)
These allowances also apply to driving activities, e.g. for truck or bus drivers.
Overnight allowance for truck drivers
In addition to the meal allowance, truck drivers can claim an overnight allowance of 9 Euro per calendar day (until 2023: 8 Euro) – but only if they actually sleep in the lorry. This also applies to arrival and departure days only if an overnight stay in the lorry took place.
Legal basis: § 9 para. 1 sentence 3 no. 5b EStG (introduced by the Act on Further Tax Promotion of Electromobility)
Current legal situation: Dispute over allowance
- A truck driver claimed the overnight allowance for 220 days in 2020, although he only slept in the lorry on 166 days.
- The tax office recognised only the 166 days – the tax court confirmed this (judgment of 18.06.2024, 2 K 534/22).
- Reason: The flat rate is only permissible if there are actual additional expenses – i.e. a real overnight stay in the lorry.
- The appeal was allowed by the Federal Fiscal Court (Ref. VI R 6/25). Affected parties should keep similar cases open.
Note: Alternatively, higher actual overnight costs can be claimed – but the decision (allowance or proof) applies uniformly for the entire calendar year.
