(2022) When is off-site work applicable?

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

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

• An employee can have only one "primary workplace" per employment relationship. Any work outside the primary workplace is considered a business trip.
• In certain cases, the employee may not have a primary workplace at all. In this case, the entire professional activity is considered 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 also lead to a new start. Until 2013, an interruption due to illness or holiday had no impact on the three-month period.