What can I deduct for off-site work?

For business-related travel, the following costs can be claimed as income-related expenses:

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

Note: Meal allowances are only deductible for the first three months of a long-term business trip.

Travel expenses

You can either claim the actual travel costs or, if using your own car, the allowance of 0,30 Euro per kilometre driven.

Meal allowances

• 14 Euro for absences of more than 8 to 24 hours
• 28 Euro for absences of 24 hours

The time counts from leaving home or the first place of work – travel times are also relevant.

Accommodation costs

• In the first 48 months: unlimited deductible
• From the 49th month (only for domestic travel): maximum 1.000 Euro per month
• Abroad: no limit

Additional travel expenses

Deductible expenses include, for example:

• Local travel (taxi, rental car)
• Toll, ferry, or parking fees
• Tips
• Business-related telephone or internet costs

Overnight allowance for truck drivers

Truck drivers can claim an overnight allowance of 9 Euro per calendar day (since 2024) in addition to the meal allowance – for days with 24-hour absence or for arrival/departure days.

Attention: Legal dispute regarding the allowance

Whether the allowance is granted without actual overnight stays in the truck is currently the subject of a case at the Federal Fiscal Court (Ref. VI R 6/25).

Case study: A truck driver applied for the allowance for 220 days, although he had only stayed overnight in the truck on 166 days. The tax office recognised the allowance only for these 166 days. The Thuringia Fiscal Court confirmed this decision (judgment of 18.06.2024, 2 K 534/22).

Legal basis: § 9 para. 1 sentence 3 no. 5b EStG requires an actual overnight stay for the allowance to be considered for tax purposes.