Select the country in which your destination is located.

Note: If certain countries are not listed in the letter of the Federal Ministry of Finance (BMF) on the taxation of employees' travel expenses, the flat rates that apply to Luxembourg apply to these countries. For overseas and foreign territories of a country that are not listed, the flat rates that apply to the main country apply.

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.

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.

Enter tax-free benefits and reimbursements which you received in 2024 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.

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

Enter the street and house number of your destination.

Enter the postcode of your destination.

Specify the city of your destination. 

Specify the postcode and city of your destination.

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.

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.