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Field help: (2018) Number of days with an absence of 24 hours

This text refers to the Steuererklärung 2018. You can find the version for the Steuererklärung 2024 at:
(2024): Number of days with an absence of 24 hours

Enter the number of days on which you were away from your family home (primary residence) around the clock (from 00:00 to 24:00).

Depending on the length of your absence and the federal state, you are entitled to a different sum of the meal allowance. The absence usually begins with you leaving your primary residence and ends with your return. The reason for the absence does not matter. However, you can only deduct fixed amounts for meals for the first three months after moving into your second home at the place of employment.

When both households are in Germany, the meal allowance for a full calendar day is 24 Euro (since 2014). A meal allowance of 12 Euro per day is granted on the arrival and departure days (journeys home), irrespective of the duration of absence.

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