Overnight allowance for professional drivers: What applies in 2025?

Professional drivers who sleep in the cab of their lorry can claim a fixed overnight allowance for tax purposes since 01.01.2020. This means that actual costs no longer need to be estimated.

Since 01.01.2024, the overnight allowance is 9 Euro per calendar day (§ 9 Abs. 1 Satz 3 Nr. 5b EStG). This allowance can be claimed in addition to the meal allowance as business expenses.

What is the allowance for?

The overnight allowance is intended to cover typical incidental costs incurred when drivers sleep in their lorry. These include, for example:

• Fees for showers and toilets at service stations
• Parking and storage fees
• Costs for cleaning the sleeping cabin

When can the allowance be claimed?

The allowance can be claimed for:

• the arrival or departure day of a business trip
• every calendar day with a full absence of 24 hours, whether in Germany or abroad

Important: It does not matter how high the actual expenses are – it is sufficient that costs were incurred in principle. If you can prove higher overnight costs, you may claim these instead. However, a combination of allowance and individual proof is not permitted – you must decide uniformly for a whole calendar year.

Uncertainty in application – decision by the BFH pending

The law states that the allowance applies to “calendar days on which the employee could claim a meal allowance”. This raises the question:

Does the allowance also apply if the driver did not sleep in the lorry, e.g. on arrival or departure days?

The Thuringia Finance Court has ruled that the allowance only applies for actual overnight stays in the lorry (judgment of 18.06.2024, Az. 2 K 534/22).

The Federal Fiscal Court (Az. VI R 6/25) must now make a final decision on whether this will remain the case.

Overnight allowance for professional drivers: What applies in 2025?

New meal and accommodation allowances 2025

The Federal Ministry of Finance (BMF) has published new meal and accommodation allowances for business-related foreign travel for the calendar year 2025. These allowances also apply in the context of dual household management abroad and are relevant for both employees and employers for tax purposes.

Meal allowances

• Employees can claim the meal allowances as income-related expenses, provided they are not reimbursed tax-free by the employer.
• It is not permissible to deduct the actual meal costs instead – only the allowance applies.
• Employers may reimburse the allowances tax-free.

Accommodation allowances

• The accommodation allowances cannot be deducted as income-related expenses.
• However, they can be reimbursed tax-free by the employer – even if the employee incurred no or lower accommodation costs (e.g. when staying with friends).
• If the actual accommodation costs are higher than the allowance, the difference can be claimed as income-related expenses with appropriate proof.

Updated allowances from 2025

The BMF letter dated 23 October 2024 adjusted the allowances for additional meal expenses and accommodation costs for numerous countries. The changes apply from 01.01.2025.

You can find the complete BMF letter with all country-specific allowances here: BMF letter dated 23.10.2024

New allowances apply from 2025 for the following countries:

Afghanistan, Equatorial Guinea, Azerbaijan, Bahrain, Barbados, Belgium, Bosnia and Herzegovina, Brazil, Costa Rica, Denmark, Dominican Republic, Djibouti, El Salvador, Fiji, Finland, Georgia, Ghana, Guinea, India, Indonesia, Iraq, Ireland, Iceland, Israel, Italy, Japan, Cameroon, Canada, Kenya, Colombia, Cuba, Lebanon, Madagascar, Malaysia, Mali, Morocco, Mauritius, Mexico, Moldova, Mongolia, Montenegro, Mozambique, New Zealand, Nigeria, North Macedonia, Norway, Pakistan, Panama, Paraguay, Peru, Philippines, Poland, Romania, Sweden, Switzerland, Serbia, Sierra Leone, Slovakia, Spain, Sri Lanka, South Sudan, Tanzania, Togo, Trinidad and Tobago, Chad, Tunisia, Turkey, Uganda, Ukraine, Hungary, Uruguay, USA, Vatican City, Venezuela, Central African Republic, Cyprus.

Note

The application of the allowances requires compliance with the minimum absence times for off-site work. The meal allowances only apply for absences of more than 8 hours or for multi-day trips.

New meal and accommodation allowances 2025

What additional travel expenses can I deduct?

In addition to travel expenses, accommodation and meal allowances, you can also deduct other costs incurred in connection with your off-site work. These include, among others:

• Parking fees, tolls, garage rental
• Telephone charges for business calls
• Entrance fees for business events
• Luggage storage fees
• Costs for currency exchange and loss on repurchase
• Compensation for traffic accidents
• Damage to travel luggage
• Theft of items (professionally used items, private items taken for business purposes, necessary personal travel items)

Loss of money or jewellery is not reimbursed.

For many incidental travel expenses, there are no receipts. You can still claim these in your tax return. Create a self-issued receipt with the location, date, type and amount of the expense and submit it.

What additional travel expenses can I deduct?

What can I deduct for off-site work?

For business-related travel, the following costs can be claimed as income-related expenses:

• Travel expenses
• Meal allowances
• Accommodation costs
• Additional travel expenses

Note: Meal allowances are only deductible for the first three months of a long-term business trip.

Travel expenses

You can either claim the actual travel costs or, if using your own car, the allowance of 0,30 Euro per kilometre driven.

Meal allowances

• 14 Euro for absences of more than 8 to 24 hours
• 28 Euro for absences of 24 hours

The time counts from leaving home or the first place of work – travel times are also relevant.

Accommodation costs

• In the first 48 months: unlimited deductible
• From the 49th month (only for domestic travel): maximum 1.000 Euro per month
• Abroad: no limit

Additional travel expenses

Deductible expenses include, for example:

• Local travel (taxi, rental car)
• Toll, ferry, or parking fees
• Tips
• Business-related telephone or internet costs

Overnight allowance for truck drivers

Truck drivers can claim an overnight allowance of 9 Euro per calendar day (since 2024) in addition to the meal allowance – for days with 24-hour absence or for arrival/departure days.

Attention: Legal dispute regarding the allowance

Whether the allowance is granted without actual overnight stays in the truck is currently the subject of a case at the Federal Fiscal Court (Ref. VI R 6/25).

Case study: A truck driver applied for the allowance for 220 days, although he had only stayed overnight in the truck on 166 days. The tax office recognised the allowance only for these 166 days. The Thuringia Fiscal Court confirmed this decision (judgment of 18.06.2024, 2 K 534/22).

Legal basis: § 9 para. 1 sentence 3 no. 5b EStG requires an actual overnight stay for the allowance to be considered for tax purposes.

What can I deduct for off-site work?

When is off-site work applicable?

A business trip occurs when you work temporarily outside your home and your "primary place of work" for business purposes.

A business trip is "temporary" if you are expected to return to your primary place of work and continue your duties there.

• An employee can have only one "primary place of work" per employment contract. Any work outside the primary place of work is considered a business trip.
• In certain cases, the employee may not have a primary place of work at all. In this case, the work is entirely a business trip. This applies to professional drivers, taxi drivers, train drivers and train attendants, pilots and flight attendants.
• If you are employed on a vehicle: Each new journey constitutes a new business trip.
• If you interrupt long-term work assignments: If the interruption lasts at least four weeks, a new business trip begins. This is important for the deduction of meal allowances, which are only considered for the first three months. Since 2014, the reason for the interruption no longer matters, so holidays or illness can also lead to a new start. Until 2013, an interruption due to illness or holiday had no impact on the three-month period.

When is off-site work applicable?

What should I know about the new 48-month limit?

Principle: What does the 48-month limit mean?

Since 2014, the so-called 48-month limit has applied to off-site work. It is crucial in determining whether there is a primary place of work or whether travel expenses (travel, accommodation, incidental costs, and meal allowances) can be claimed in full as business expenses.

1. 48-month limit at the primary place of work

A primary place of work is a fixed business location to which the employee is permanently assigned. Such an assignment is assumed if the employee is there:

• indefinitely ("until further notice"),
• for the entire duration of the employment relationship, or
• initially for a period of more than 48 months

Tip: If the assignment is for a maximum of 48 months, there is no primary place of work. This means: Travel costs, meal allowances, and accommodation costs can be claimed as business expenses according to the travel expense principles or reimbursed tax-free.

2. 48-month limit for work at customer premises

A primary place of work can also exist at a customer's premises (e.g. in the case of temporary work or project work) – especially if the employee is:

• initially assigned for more than 48 months or
• for the entire duration of the employment relationship
• assigned to the customer's premises.

3. 48-month limit for accommodation costs

Since 2014, accommodation costs for off-site work can only be fully deducted for 48 months. From the 49th month, they are limited to 1.000 Euro per month – but only for domestic work.

Tip: An interruption of at least six months resets the 48-month period.

4. Current case law on the 48-month limit

The Munster Finance Court ruled: Even multiple fixed-term assignments of < 48 months do not lead to the assumption of a primary place of work – even if the total assignment lasts more than 48 months (Munster Finance Court, 25.03.2019, 1 K 447/16).

5. Special features for temporary agency workers

Temporary agency workers are employed by the lender but work for the borrower. Point of contention: Can travel costs to the place of work be deducted according to travel expense principles or only with the commuting allowance?

Position of the tax authorities

• The primary place of work is with the borrower if there is a permanent assignment – i.e.:
  • indefinitely,
  • for the duration of the employment relationship, or
  • initially for more than 48 months
• Travel costs can then only be deducted with the commuting allowance (BMF letter dated 25.11.2020, BStBl 2020 I p. 1228).

Decision of the Federal Fiscal Court (BFH)

On 17.06.2025 (Ref. VI R 22/23), the BFH ruled: An indefinite assignment for temporary agency workers is not possible due to the German Temporary Employment Act (AÜG).

• According to § 1 para. 1b AÜG, a temporary agency worker may work for the same borrower for a maximum of 18 months.
• A permanent assignment is therefore legally excluded – and thus also the assumption of a primary place of work with the borrower.

Case study (BFH VI R 22/23)

A temporary agency worker had been employed indefinitely by an agency since 28.11.2015 and had been working for a borrower for over three years from 2015. He claimed his travel costs according to travel expense principles, but the tax office only recognised the commuting allowance. The BFH ruled in favour of the claimant:

• Even for assignments before 01.04.2017, there is no permanent assignment.
• Even with repeated fixed-term assignments, no primary place of work is created.

Further case law

As early as 20.11.2024, the Dusseldorf Finance Court made a similar decision (Ref. 15 K 1490/24 E). Although an appeal was lodged, it was later withdrawn by the tax office – apparently in recognition of the BFH's legal opinion.

Tip for temporary agency workers

Even with longer assignments at the same borrower: Check whether a permanent assignment in the tax sense actually exists. In many cases, travel costs can be claimed according to travel expense principles.

Note: The tax authorities do not yet recognise the employment law regulations of the AÜG in tax law. Nevertheless, the BFH case law provides a solid basis for appeals.

What should I know about the new 48-month limit?

What can be deducted for work on a vehicle?

If you work on a vehicle, you generally do not have a "primary place of work", so your work is considered off-site work. This applies to:

• Professional drivers
• Coach drivers
• Bus drivers
• Tram drivers
• Refuse collectors
• Taxi drivers
• Train drivers (except works railway drivers)

You often need to report to a pick-up location to take over the vehicle. Here are the main tax-deductible expenses for such work:

1. Journeys between home and pick-up location

For these journeys, you can only claim the commuter allowance:

• 0,30 Euro per kilometre,
• 0,38 Euro from the 21st kilometre.

2. Meal allowances

If you are away from your home and primary place of work for more than 8 hours, you can claim meal allowances in addition to the commuter allowance:

• 14 Euro for 8 to 24 hours absence,
• 28 Euro for 24 hours absence.

3. Overnight allowance for professional drivers

Professional drivers can claim an overnight allowance of 9 Euro per calendar day (until 2023: 8 Euro). This allowance is in addition to the meal allowance and can be claimed for the following days:

• Arrival and departure days,
• every calendar day with a 24-hour absence during off-site work in Germany or abroad.

Current decisions

• Works railway drivers have a primary place of work at the deployment area, but not a large-scale work area (BFH ruling of 01.10.2020, VI R 36/18).
• Refuse collectors do not have a primary place of work at the depot if they only listen to tour announcements and collect vehicle documents there (BFH ruling of 02.09.2021, VI R 25/19).
• Overnight allowance only for actual overnight stay: According to the Thuringia Finance Court, professional drivers are only entitled to the allowance if they sleep in the vehicle (ruling of 18.06.2024, 2 K 534/22). The BFH will make a final decision (Ref. VI R 6/25).

What can be deducted for work on a vehicle?

What is deductible for multiple places of work?

If your employment contract requires you to work at two or more workplaces, such as the main office and a branch, one must be designated as the "primary workplace". Your employer can do this based on their right to issue instructions. Alternatively, the extent of your working hours may be decisive: A workplace is considered your "primary workplace" if, according to your employment contract, you work there

• typically on a daily basis, or
• two full working days per week, or
• at least one third of your agreed regular working hours.

If several workplaces meet the conditions for a "primary workplace" in terms of duration of work or working hours, the following rule applies:

• The primary workplace is the one designated by the employer. It does not have to be the workplace where you perform the majority or most significant part of your work.
• If the employer does not exercise their right to designate or if the designation is unclear, the primary workplace is the one closest to the employee's home.

What is tax deductible?

• Journeys between your home and the "primary workplace" can only be deducted using the commuting allowance.
• Work at other workplaces is considered business travel, so journeys can be deducted using the business travel allowance (30 cents per km travelled) or the actual costs.
• In addition, meal allowances can be deducted as business expenses or reimbursed tax-free by the employer, provided the absence is at least 8 hours.

What is deductible for multiple places of work?

What applies to business trips abroad?

There are some special tax regulations for off-site work abroad:

(1) Meal allowances: These vary depending on the country. Special rates are set for particularly expensive cities. The allowances are derived from the Federal Travel Expenses Act and are announced by the Federal Ministry of Finance from time to time.

• For each full day of absence, the country-specific meal allowance is 120%, and
• on days with an absence of more than 8 hours as well as on
• arrival and departure days, it is 80% of the highest foreign daily allowances.

(2) In-flight meals: In-flight meals are usually included in the airfare. If the invoice for the flight ticket is issued to the employer and reimbursed by them, the following applies:

The free in-flight meal is considered a "meal provided by the employer". This means that the meal allowance must be reduced by 40% for lunch or dinner and by 20% for breakfast. The meal allowance is not reduced if it is clear from the chosen fare that it is a pure transport service with no free meals provided.

(3) Multiple countries: If you visit several countries during your off-site work, the meal allowance is always based on the country you reach last before 24:00 local time. On the return day, the country in which you were last working is decisive - not Germany. This also applies if you continue your off-site work in Germany, for example, by visiting a customer in Germany.

(4) Overnight allowances: For overnight stays abroad, the country-specific overnight allowances can no longer be deducted as business expenses, but only reimbursed tax-free by the employer. If the off-site work abroad lasts longer than four years, there is no limit on the deductible accommodation costs to 1.000 Euro per month for the 48 months, unlike in Germany.

What applies to business trips abroad?

What applies when meals are provided by the employer?

During off-site activities, such as training events, seminars, conferences, sales events, etc., participants are often provided with meals at the employer's expense, either directly by the employer or at their instigation by a third party, e.g. the conference hotel or a catering company.

The beneficiary is taxed on this benefit.

The relevant meal allowance is reduced. The reduction is 20% for breakfast and 40% for lunch or dinner of the full meal allowance. Taxation at the official rate for benefits in kind only occurs if the employee cannot claim meal allowances as business expenses, e.g. for absences of less than 8 hours or for long-term off-site activities after the three-month period. The limit for "standard meals" is 60 Euro.

What applies when meals are provided by the employer?