(2022) What can I deduct for off-site work?

Expenses related to business trips can be deducted as income-related expenses (expenses, costs). These include:

• Travel costs,
• Meal allowances,
• Accommodation costs,
• Incidental travel expenses.

Unlike travel, accommodation, and incidental travel expenses, meal allowances for long-term business trips are always only considered for the first three months of the same business trip.

(1) Travel costs: Journeys can be deducted at actual costs or, if using your own car, at the business travel allowance rate (30 cents per km travelled).

(2) Meal allowances: These amount to 14 Euro for an absence of between 8 and 24 hours and 28 Euro for an absence of 24 hours. The decisive factor is the duration of absence from the home and the first place of work - from the main home, not the home at the place of work. Travel times are included.

(3) Accommodation costs: Only actual and proven costs are deductible. Since 2014, these costs have been recognised in full for the first 48 months, thereafter only up to a maximum of 1.000 Euro per month. This limit applies only in Germany, not abroad.

(4) Incidental travel expenses: Various smaller and larger incidental costs incurred in connection with a business trip are also deductible. These may include travel costs at the destination, e.g. for taxis or rental cars, motorway tolls or ferry costs, parking fees, tips, expenses for telephone calls and business correspondence with the employer or business partners.

Professional drivers can claim an overnight allowance of 8 Euro per calendar day as income-related expenses - in addition to the "normal" meal allowance. This applies to the day of arrival or departure and each calendar day with an absence of 24 hours during a business trip in Germany or abroad (§ 9 Abs. 1 Satz 3 Nr. 5b EStG, introduced by the "Act on Further Tax Promotion of Electric Mobility and Amendment of Other Tax Regulations").