(2022) Business abroad: New travel expense rates from January 2022

In 2022, new allowances apply for business-related foreign travel. Those undertaking foreign travel or working abroad for business reasons can claim meal allowances as business expenses, which vary depending on the country and even specific cities. The same applies to long-term work as part of maintaining a second household. Companies can also reimburse these allowances to their employees tax-free.

Overnight stays abroad cannot simply be claimed as business expenses using allowances. However, it is still possible for the employer to reimburse overnight costs up to the allowance amount tax-free.

The Federal Ministry of Finance has announced amended travel rates for a number of countries for 2021 and 2022 (BMF letter dated 3.12.2020, IV C 5-S 2353/19/10010-002).

The tax-free payment of the overnight allowance by the employer is also permitted if you have actually incurred lower or no overnight costs, e.g. when staying with friends. However, if the actual overnight costs are higher, you can claim the difference as business expenses.

Note: The amounts valid since 1 January 2021 will also apply for the calendar year 2022 (BMF announcement dated 27.9.2021).