Germany Travel Expense Calculator (Reisekosten)

Reisekosten (travel expense reimbursements) in Germany refer to the tax-free or tax-favourable reimbursements that employers can pay to employees for business travel expenses, or that self-employed individuals can deduct from their business income. German tax law provides detailed, structured rules for which travel costs can be reimbursed tax-free and in what amounts, distinguishing between accommodation, meals (Verpflegungsmehraufwand), transport, and incidental expenses. Verpflegungsmehraufwand (meal allowances, Tagegeld) are the daily meal subsistence amounts payable when an employee is away from their regular workplace for more than 8 hours. For domestic German travel, the allowance is €14 for absences of more than 8 hours up to 24 hours, and €28 for a full 24-hour absence day. First and last travel days qualify for the €14 rate when absence exceeds 8 hours. International rates vary by country and are updated annually by the BMF (Federal Finance Ministry). Accommodation costs are reimbursable at the actual documented amount, typically with no cap for reasonable hotel stays. Transport costs for business travel by personal car are reimbursable at €0.30 per kilometre (increasing to €0.38 per km from the 21st km for commuting, though different rules apply for business travel). Public transport is reimbursable at actual cost. If the employer provides meals during the trip (breakfast, lunch, or dinner), the daily allowance is reduced: breakfast reduces by 20% of the full-day rate, each main meal by 40%. All reimbursements within the statutory rates are completely tax-free for the employee — not included in wages — and fully deductible as business expenses for the employer.

Calkulon makes complex calculations simple — built for students and everyday problem-solvers.

1. 1Confirm the trip qualifies as business travel — the employee must be away from their regular place of work (erste Tätigkeitsstätte).
2. 2Calculate the duration of absence: more than 8 hours for the partial day rate (€14 domestic), full 24-hour absence for the full-day rate (€28 domestic).
3. 3Record accommodation receipts — these are reimbursable at actual cost without a statutory cap.
4. 4Calculate transport costs: actual cost for public transport, or €0.30/km for personal vehicle use on business trips.
5. 5Reduce the meal allowance if the employer provides or pays for any meals: 20% for breakfast, 40% for each main meal.
6. 6For international travel, look up the BMF's country-specific rates (published in the BMF-Schreiben) and apply the relevant daily rates.
7. 7Reimburse the employee within statutory limits — all amounts within the published rates are completely tax-free for the employee.

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