New overnight allowance for professional drivers

Since 1 January 2020, a nightly allowance applies for professional drivers who sleep in the cab of their lorry. Prior to this, drivers could only estimate their actual costs and claim them as travel expenses for tax purposes or have them reimbursed by their employer. These often included expenses for:

• the use of sanitary facilities (showers, toilets) at service stations,
• cleaning the sleeping cabin.

Since 1 January 2024, the overnight allowance is 9 Euro per calendar day (§ 9 Abs. 1 Satz 3 Nr. 5b EStG). This allowance is in addition to the meal allowance and can be claimed by professional drivers as business expenses.

Application of the overnight allowance

The overnight allowance can be claimed for:

• the day of arrival or departure,
• each calendar day with an absence of 24 hours during a business trip in Germany or abroad.

The allowance replaces the actual overnight costs. The amount of the actual expenses is irrelevant as long as the driver has incurred costs. Alternatively, higher proven costs can also be claimed. It is important that the choice between the allowance and actual expenses must be made uniformly for the entire calendar year.

Typical deductible additional expenses

Deductible additional expenses covered by the overnight allowance include, among others:

• fees for toilets and showers at service stations,
• parking and storage fees,
• costs for cleaning the sleeping cabin.