(2023) New meal and accommodation allowances 2021

For business-related trips abroad and double housekeeping abroad, new meal and overnight allowances apply in 2023 (BMF letter dated 23.11.2022, IV C 5-S 2353/19/10010:004).

For employment abroad or double housekeeping abroad, the following applies:

• The country-specific meal allowances can be claimed by the employee as business expenses or reimbursed tax-free by the employer. It is not possible to claim the actual costs as business expenses.
• The country-specific overnight allowances can no longer be claimed as business expenses since 2008, but the employer may reimburse them tax-free. Only the actual and proven overnight costs are deductible.

For one-day trips abroad, the relevant allowance for the last place of work abroad applies. For multi-day trips in different countries, the following applies to determine the meal allowances on the days of arrival and departure as well as on intermediate days (days with 24 hours absence):

• On arrival from Germany to abroad or from abroad to Germany without work, the relevant allowance for the place reached before 24:00 local time applies.
• On departure from abroad to Germany or from Germany to abroad, the relevant allowance for the last place of work applies.
• For the intermediate days, the relevant allowance for the place reached by the employee before 24:00 local time usually applies.
• If a further one- or multi-day business trip follows the day of return from a multi-day business trip to the home or first place of work, only the higher meal allowance is to be considered for this day.