Field help: (2023) Accommodation and travel expenses

Specify your accommodation costs and additional travel expenses for business trips.

Accommodation costs

Only the proven actual costs of overnight stays can be deducted for business trips in Germany. If the accommodation costs deducted (for which you have proof) include the cost of breakfast, the total price will be reduced by 20% - in Germany by 5,60 Euro - for breakfast.

Only the actual costs of overnight stays abroad can be deducted as business expenses - the country-specific overnight flat rates no longer apply. If the accommodation costs deducted (for which you have proof) include the cost of breakfast, the total price abroad will be reduced by 20% of the country-specific meal flat rate for breakfast.

Additional travel expenses

Deductible travel expenses also include other minor and major expenses incurred in connection with off-site work. These expenses are deductible to the amount proven. If you cannot provide proof, you can also make a credible case for the expenses and estimate the amount.

For example, additional travel expenses could be:

• Travel expenses at the place of destination, for example, for taxi, rental car, tram, underground or suburban train,
• Motorway tolls (e.g. in France),
• Ferry costs (car ferry Meersburg-Konstanz)
• Parking fees,
• Expenses for phone calls and professional correspondence with the employer or with business partners,
• Expenses arising from a traffic accident,
• Entrance fees for business events.