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Travel expenses: <%f1130%>

This text refers to the Steuererklärung für 2021. You can find the version for the Steuererklärung 2024 at:
(2024): Travel expenses: <%f1130%>



Beruflich im Ausland: Neue Reisekostensätze ab Januar 2021

Im Jahre 2021 gelten neue Pauschbeträge bei beruflich und betrieblich veranlassten Auslandsreisen. Wer aus beruflichen oder betrieblichen Gründen eine Auslandsreise bzw. eine Auswärtstätigkeit im Ausland unternimmt, kann Verpflegungspauschbeträge als Werbungskosten absetzen, die je nach Land und sogar für einzelne Städte unterschiedlich hoch sind. Gleiches gilt bei einer länger dauernden Tätigkeit im Rahmen der doppelten Haushaltsführung. Diese Pauschbeträge darf die Firma ihren Mitarbeitern ebenfalls steuerfrei erstatten.

Übernachtungen im Ausland können nicht einfach mittels Pauschbeträgen als Werbungskosten abgesetzt werden. Nach wie vor ist es aber möglich, dass der Arbeitgeber die Übernachtungskosten in Höhe der Pauschbeträge steuerfrei erstattet.

Aktuell hat das Bundesfinanzministerium für das Jahr 2021 wieder für eine Reihe von Staaten geänderte Reisekostensätze bekannt gegeben (BMF-Schreiben vom 3.12.2020, IV C 5-S 2353/19/10010-002).

Die steuerfreie Zahlung des Übernachtungspauschbetrages durch den Arbeitgeber ist auch dann zulässig, wenn Ihnen tatsächlich geringere oder gar keine Übernachtungskosten entstanden sind, z. B. im Fall der Übernachtung bei Freunden. Sind hingegen die tatsächlichen Übernachtungskosten höher, können Sie den Differenzbetrag als Werbungskosten absetzen.

Hinweis: Die seit dem 1. Januar 2021 geltenden Beträge behalten ihre Gültigkeit auch für das Kalenderjahr 2022 (Mitteilung des BMF vom 27.9.2021).

(2021): Beruflich im Ausland: Neue Reisekostensätze ab Januar 2021


Field help

Country

Select the country in which your destination is located.

For some countries, there are special flat-rate allowances for different cities and regions.

For example, London has a higher allowance than the rest of the country (Great Britain and Northern Ireland). So if your destination was London, please select "Great Britain / London" in the drop-down list.

Special allowances for certain cities or regions apply in the following countries:

  • Australia
  • Brazil
  • China
  • France
  • Greece
  • United Kingdom and Northern Ireland
  • India
  • Italy
  • Japan
  • Canada
  • Pakistan
  • Poland
  • Romania
  • Russian Federation
  • Saudi-Arabia
  • Switzerland
  • Spain
  • South Africa
  • Turkey
  • USA
Time period

Enter the period in which you performed the off-site work.

For one-day work externally, enter the same date as the start and end date.

Did you use a company car for the journey?
Was a company car used - in whole or in part - for the trips?

Specify here whether you carried out the off-site work using your company car or as part of a free collective transport service provided by your employer.

Important: If you have travelled with a company car or as part of a free collective transport service provided by your employer, no travel expenses may be claimed.

Tax-free refunds (for travel and accommodation costs)

Enter tax-free benefits and reimbursements which you received in 2021 for this work-related travel and which are not stated in your employment tax statement.

The tax-free reimbursements will reduce your deductible income-related expenses.

Additional travel expenses

Enter the amount of additional travel expenses that you incurred as part of your off-site work.

Street and house number

Enter the street and house number of your destination.

Postcode

Enter the postcode of your destination.

City

Specify the city of your destination. 

Postcode and city abroad

Specify the postcode and city of your destination.

Are you a professional driver and would like to claim flat-rate allowances for overnight stays in your car?
Number of nights
Flat-rate amount for professional drivers (number of overnight stays x 8 Euro/night)
Are you a professional driver and would like to claim flat-rate allowances for overnight stays in your car?
Number of nights
Flat-rate allowance for professional drivers (number of days x 8 Euro/day)
Are you a professional driver and would like to claim flat-rate allowances for overnight stays in your car?
Number of nights
Flat-rate amount for professional drivers (number of overnight stays x 8 Euro/night)
Are you a professional driver and would like to claim flat-rate allowances for overnight stays in your car?
Number of nights
Flat-rate allowance for professional drivers (number of days x 8 Euro/day)

Professional drivers may claim a flat-rate allowance in the amount of 8 Euro per calendar day instead of the actual costs incurred during a professional activity lasting several days with overnight stays in the vehicle. The prerequisite is that they can claim an allowance for additional meal expenses for this day.

For calendar days on which the employee can claim a flat-rate meal allowance for a one-day off-site work without overnight stay with an absence of more than 8 hours, the flat-rate amount does not apply. The right to choose between actual costs and the flat-rate allowance can only be exercised uniformly in the calendar year.

Have you incurred any overnight accommodation costs?

If you had overnight expenses in connection with your off-site work, select "yes". Overnight expenses include, for example, expenses for

  • a hotel
  • a guest house or
  • a flat that you have rented temporarily.

You should be able to prove all expenses to the tax office, if necessary.

Accommodation costs can only be recognised as income-related expenses in the amount actually incurred, but for a maximum of 48 months at one and the same place of work in Germany, and after that up to a maximum of 1.000 Euro per month.


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