Up to what amount can I deduct meal expenses?

In the first three months after moving into your second home, you cannot deduct your meal expenses in full. However, there are allowances, the amount of which depends on the duration of your absence from your main home.

From the fourth month onwards, you can no longer use the meal allowances.

Mr X from Mannheim has been working in Wiesbaden since February 2024 and has a second home there. He travels to his workplace in Wiesbaden every Monday at 6:00 am and returns home to Mannheim every Friday at 4:00 pm. Mr X can claim the following meal allowances:

• Tuesday, Wednesday and Thursday: full calendar day absent: 28 Euro each

• Monday and Friday: absent for at least 8 hours: 14 Euro each
• Saturday and Sunday: no meal allowance

For the first three months, Mr X can claim the following amount: 39 full calendar days: 39 x 28 Euro = 1.092 Euro. Plus for 25 days with at least 8 hours absence: 25 x 14 Euro = 350 Euro.