(2024) What can I deduct for off-site work?

Deductible Expenses for Off-Site Work

For business-related off-site work, you can claim various expenses as income-related expenses, including:

• Travel expenses
• Meal allowances
• Accommodation costs
• Additional travel expenses

Meal allowances are only considered for the first three months of a long-term off-site work assignment.

1. Travel expenses

Travel expenses can be deducted either at actual cost or, if using your own car, at the business travel allowance rate (30 cents per kilometre driven).

2. Meal allowances

• 14 Euro for an absence of 8 to 24 hours.
• 28 Euro for an absence of 24 hours.

The time you are away from your main residence and primary workplace counts. Travel times are also considered.

3. Accommodation costs

Accommodation costs are fully deductible for the first 48 months. After that, a limit of 1.000 Euro per month applies, but only for overnight stays in Germany. There is no limit abroad.

4. Additional travel expenses

Various additional costs can also be deducted, including:

• Travel at the destination (e.g. taxi, rental car)
• Motorway or ferry fees
• Parking fees
• Tips
• Telephone costs or business correspondence.

Overnight Allowance for Truck Drivers

Truck drivers can claim an allowance of 9 Euro per calendar day (until 2023: 8 Euro) in addition to the meal allowance. This applies to arrival and departure days as well as calendar days with a 24-hour absence during off-site work.