Total Deductible Travel Expenses
3.690,00 €
Estimated Tax Saving
1.291,50 €
8-24 hours
14,00 EUR
per day
24+ hours
28,00 EUR
per day
Km allowance: EUR 0.30/km for business trips (both ways).
Commuting allowance: EUR 0.30/km (1st-20th km) + EUR 0.38/km (from 21st km), one way only.
What are the German per diem rates (Verpflegungspauschale)?
For domestic business travel, the per diem is EUR 14 for trips lasting 8-24 hours and EUR 28 for trips lasting more than 24 hours. For the day of departure and return on multi-day trips, EUR 14 applies each. International per diem rates vary by country and are published annually by the BMF.
How does the km allowance (Entfernungspauschale) work?
For commuting to your regular workplace, you can deduct EUR 0.30/km for the first 20 km (one way) and EUR 0.38/km from the 21st km onwards. For business trips to other locations, the full EUR 0.30/km (both ways) can be deducted. Self-employed individuals using their own car can alternatively deduct actual costs.
Can I claim both per diem and actual meal receipts?
No, you must choose between the flat-rate Verpflegungspauschale and actual meal costs. In practice, the Pauschale is almost always used as it requires no receipts for meals. However, accommodation costs are always claimed with actual receipts. The per diem is reduced by employer-provided meals.
Disclaimer: These calculations are estimates based on 2025 German tax rules and should not be considered professional tax advice. Consult a Steuerberater for your specific situation.
Verpflegungspauschalen, Fahrtkosten, and what business travellers can claim
What are the Verpflegungspauschalen for business travel?
When you travel for business within Germany, you can claim flat-rate meal allowances: €14 for trips lasting more than 8 hours, €28 for full days (24 hours) away from home. On arrival and departure days of multi-day trips, you get €14 each. These amounts are tax-free if paid by your employer, or deductible as Werbungskosten if you pay yourself.
How do you claim travel by car?
For business trips by car, you can claim €0.30 per driven kilometre (not just one way like the Pendlerpauschale, but the full distance). A 200 km round trip gives you a €60 deduction. Alternatively, you can claim actual costs if you keep detailed records. Parking fees, tolls, and ferry costs are also deductible on top of the mileage rate.
What about hotel costs on business trips?
Hotel costs for business trips are fully deductible, but only the accommodation itself — not breakfast or minibar. If the hotel includes breakfast in the room rate, €6.40 must be deducted from the hotel cost. A €120 hotel bill with breakfast gives you a deduction of €113.60 for the room plus the €14 or €28 Verpflegungspauschale for meals.
Are foreign travel rates different?
Yes, foreign countries have their own Verpflegungspauschalen set by the BMF. For example: Switzerland €64 per day, USA (New York) €59, UK (London) €52, France (Paris) €53. These are typically higher than the German rates. The BMF publishes a complete list of country-specific rates annually. Accommodation costs abroad are deductible at actual cost.
What is the Pendlerpauschale for daily commuting?
For your regular daily commute to work, you can claim the Entfernungspauschale: €0.30 per km one-way distance for the first 20 km, and €0.38 per km from km 21 onwards. Only one trip per working day counts, regardless of transport method. A 30 km commute gives you: (20 × €0.30) + (10 × €0.38) = €9.80 per day × 220 days = €2,156 per year.
How do you document business travel expenses?
Keep a travel expense report (Reisekostenabrechnung) for each trip noting: purpose of trip, destination, dates, times of departure and return, transport mode, and costs. Attach all receipts for hotels, transport, and other expenses. Digital receipts and scans are acceptable. Your employer may have a standard form. Self-employed people can use their own format.
Bundesfinanzministerium-Aligned: Based on 2025 Bundesfinanzministerium rates and thresholds. For personal advice, speak to a qualified Steuerberater (tax adviser).
Disclaimer: This calculator provides estimates based on current German tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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