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Define Your Travel Dates and Times
Write down the exact dates and times of your departure and return. Identify which days are full days (24 hours away from home) and which are arrival, departure, or single-day trips lasting more than 8 hours.
Apply the Base Per Diem (Tagegeld)
Assign the base rates for each day: €28 for full 24-hour days, and €14 for departure days, arrival days, or single-day trips over 8 hours.
Subtract Provided Meals
For any meals provided by a third party (hotel breakfast, client lunch, etc.), subtract the standard deduction from that day's per diem: €5.60 for breakfast, and €11.20 each for lunch or dinner.
Add Actual Accommodation and Transport Costs
Sum up your actual lodging costs from your receipts and your transport expenses (either public transit tickets or €0.30 per kilometer driven in your personal vehicle).
Sum Everything for Your Grand Total
Add your net per diem total, accommodation costs, and transport costs together. This final amount is your total deductible Reisekosten!
Welcome to the World of Reisekosten!
Traveling for business can be exciting, but figuring out how to claim your travel expenses (Reisekosten) in Germany can feel a bit overwhelming. Don't worry! Whether you are an employee looking for a reimbursement or a self-employed professional claiming tax deductions, calculating these expenses by hand is a fantastic skill to learn.
In this guide, we will break down the official German tax rules (Einkommensteuergesetz - EStG) into simple, friendly steps. You will learn how to calculate your daily meal allowance (Tagegeld or Verpflegungsmehraufwand), factor in accommodation and transport, and avoid common pitfalls. Let's dive in!
The Golden Rules of German Travel Expenses
To calculate your travel expenses manually, you need to understand the three main pillars of Reisekosten:
1. Daily Meal Allowance (Verpflegungsmehraufwand)
Instead of submitting receipts for every single sandwich or coffee, Germany uses a standardized per diem rate (Tagegeld) for food and drink. For domestic travel within Germany, the standard rates are:
- Full Calendar Day (24 hours away from home): €28
- An Arrival or Departure Day: €14 (regardless of the hours)
- One-day trips (more than 8 hours away from home/primary workplace): €14
- Trips under 8 hours: €0
2. Meal Deductions (Kürzungen)
If your employer, a client, or a hotel (as part of your overnight stay) provides you with free meals, you must deduct a set percentage from your daily per diem. These deductions are always calculated based on the full-day rate (€28), even on arrival/departure days:
- Free Breakfast: Deduct 20% of €28 = €5.60
- Free Lunch: Deduct 40% of €28 = €11.20
- Free Dinner: Deduct 40% of €28 = €11.20
3. Accommodation & Transport (Unterkunft & Fahrtkosten)
- Accommodation: You can claim the actual cost of your hotel or lodging using your receipts (excluding breakfast, which is handled via the deduction above).
- Transport: You can claim actual public transport tickets, or a flat rate of €0.30 per kilometer if you drive your own car for business purposes.
Step-by-Step Worked Example
Let’s put this into practice with a realistic example!
The Scenario: Sarah travels from Munich to Berlin for a business trip.
- Tuesday (Day 1): Departs her home at 8:00 AM. Stays at a hotel. (No meals provided).
- Wednesday (Day 2): Full day of meetings. The hotel provides free breakfast, and the client hosts a free business lunch.
- Thursday (Day 3): Returns home, arriving at 6:00 PM. The hotel provides free breakfast.
- Hotel Cost: €90 per night for 2 nights (Total: €180).
- Train Ticket: €120 total.
Let's calculate Sarah's total deductible travel expenses step-by-step:
Step 1: Calculate the Tagegeld (Per Diem) for each day
- Tuesday (Departure Day): This is an arrival/departure day. Base per diem = €14.00. No meals provided, so no deductions. Total for Tuesday: €14.00.
- Wednesday (Full Day): Base per diem = €28.00.
- Deduct breakfast: -€5.60
- Deduct lunch: -€11.20
- Total for Wednesday: €28.00 - €5.60 - €11.20 = €11.20.
- Thursday (Departure Day): Base per diem = €14.00.
- Deduct breakfast: -€5.60
- Total for Thursday: €14.00 - €5.60 = €8.40.
Total Tagegeld: €14.00 + €11.20 + €8.40 = €33.60
Step 2: Add Accommodation and Transport
- Accommodation: €180.00
- Transport: €120.00
Step 3: Calculate the Grand Total
- Grand Total Reisekosten: €33.60 (Tagegeld) + €180.00 (Hotel) + €120.00 (Train) = €333.60.
Sarah can claim €333.60 as tax-free reimbursement from her employer or as business expenses on her tax return!
Common Pitfalls to Avoid
- Applying deductions to the wrong base: Always calculate the 20% or 40% meal deductions using the full-day rate (€28), even if the day in question is a departure day with a €14 rate. (For example, if you get breakfast on a departure day, you deduct €5.60 from €14, leaving you with €8.40).
- Double claiming breakfast: If your hotel invoice includes breakfast, make sure to deduct the €5.60 from your per diem. You cannot claim the full per diem and have the employer pay for your breakfast without a deduction.
- Using domestic rates abroad: If you travel outside of Germany, different per diem rates apply depending on the country. Make sure to check the official Auslandstagegeld list updated annually by the German Ministry of Finance.
When to Use a Reisekosten Calculator
While doing this by hand is great for simple, short trips, a free online travel expense calculator becomes incredibly helpful when:
- You have multi-stop trips spanning several days.
- You are traveling internationally to countries with different per diem rates.
- You need to generate clean, PDF-ready expense reports for your employer or accountant.
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