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Verpflegungskosten

 

Dieser Text bezieht sich auf die Steuererklärung 2024. Die Version die für die Steuererklärung 2025 finden Sie unter:
(2025): Verpflegungskosten


For which period can I claim meal allowances?

For the first three months after moving into a second home, you can claim meal expenses as income-related expenses or business expenses. However, it is not possible to claim the actual costs, only flat rates, the amount of which depends on the duration of your absence from your main home. The following flat rates apply for an absence of:

  • 24 hours: 28 Euro
  • 8 to 24 hours: 14 Euro

From the fourth month, you can no longer use the meal allowances.

Beispiel

Mr X from Mannheim has been working in Wiesbaden since February 2024 and has a second home there. He travels to his workplace in Wiesbaden every Monday at 6:00 am and returns home to Mannheim every Friday at 4:00 pm. Mr X can claim the following meal allowances:

  • Tuesday, Wednesday and Thursday: full calendar day absent: 28 Euro each
  • Monday and Friday: absent for at least 8 hours: 14 Euro each
  • Saturday and Sunday: no meal allowance

For the first three months, Mr X can claim the following amount: 39 full calendar days: 39 x 28 Euro = 1.092 Euro

And for 25 days with at least 8 hours absence: 25 x 14 Euro = 350 Euro

The three-month period starts anew if you move your employment and second home to a new location. The period also restarts if your employment away from home is interrupted by a temporary assignment at another workplace. This temporary assignment must last for at least four weeks. If you change employers at the place of employment away from home, a new three-month period for claiming meal allowances does not begin.

(2024): For which period can I claim meal allowances?


Up to what amount can I deduct meal expenses?

In the first three months after moving into your second home, you cannot deduct your meal expenses in full. However, there are allowances, the amount of which depends on the duration of your absence from your main home.

From the fourth month onwards, you can no longer use the meal allowances.

Example

Mr X from Mannheim has been working in Wiesbaden since February 2024 and has a second home there. He travels to his workplace in Wiesbaden every Monday at 6:00 am and returns home to Mannheim every Friday at 4:00 pm. Mr X can claim the following meal allowances:

  • Tuesday, Wednesday and Thursday: full calendar day absent: 28 Euro each

  • Monday and Friday: absent for at least 8 hours: 14 Euro each
  • Saturday and Sunday: no meal allowance

For the first three months, Mr X can claim the following amount: 39 full calendar days: 39 x 28 Euro = 1.092 Euro. Plus for 25 days with at least 8 hours absence: 25 x 14 Euro = 350 Euro.

(2024): Up to what amount can I deduct meal expenses?

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Field help

Number of days with an absence of 24 hours

Enter the number of calendar days on which you were continuously (00:00–24:00) at the place of employment.

  • Only full days without return are to be considered.
  • No entry for illness, holidays, or weekends without work.
  • Maximum 90 days per continuous off-site work period.

Tip: After a break of at least 4 weeks, the 90-day period starts again.

Number of arrival and departure days

Enter all days on which you arrived or departed – even if you were only partially absent (e.g. return home in the afternoon).

  • Regardless of the time or duration of absence.
  • Also enter if travelling via the first place of work.
  • Each return home (e.g. at the weekend) counts as a departure day, the return journey as an arrival day.
  • There may be several arrival and departure days per stay.
Reductions due to meals provided

If you received free meals from your employer (e.g. at a hotel or on business trips), the meal allowance must be reduced – even if you did not eat the meal.

  • Breakfast: 5.60 Euro (20% of 28 Euro)
  • Lunch or dinner: 11.20 Euro each (40%)
  • Also applies to meals on planes, in hotels, on trains, etc.
  • Snacks (e.g. cereal bars, nibbles) are not considered meals.
  • If you paid for part of the meal yourself, the reduction amount may be adjusted accordingly.

Tip: Keep receipts for your own contributions (e.g. hotel bill with breakfast surcharge).