Field help
Country
Select the country where your destination is located.
For some countries, there are special allowances for different cities and regions.
For example, higher allowances apply in London than in the rest of the country (United Kingdom and Northern Ireland). So if your destination was London, please select "United Kingdom / London" from the list.
Separate allowances for individual cities or regions apply in the following countries, among others:
- 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
Note: If certain countries are not listed in the BMF letter dated 02.12.2024, the allowances for Luxembourg apply to these countries. For overseas and external territories of a country not listed, the allowances for the main country apply.
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 trip?
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 2025 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.
Postcode
Enter the postcode of your destination.
City
Specify the city of your destination.
Are you a professional driver and would like to claim flat-rate allowances for overnight stays in your car?
If you are a professional driver and sleep in the vehicle during multi-day trips, you can claim a flat rate of 9 euros per calendar day instead of the actual overnight costs.
This allowance has been in effect since 01.01.2024.
Requirements
- You actually sleep in the lorry or company vehicle.
- A meal allowance must also be possible for the day.
No entitlement for day trips
The allowance does not apply to one-day trips without overnight stay, even if you are on the road for more than 8 hours.
Consistent regulation for the whole year
You must decide for the whole year: either the flat rate or actual hotel costs. Switching within the year is not allowed.
Unclear legal situation for arrival and departure days
It is currently unclear whether the allowance also applies on arrival and departure days if you do not sleep in the vehicle.
- A tax court has rejected this.
- The case is currently being reviewed by the Federal Fiscal Court (Ref. VI R 6/25).
Tip: If in doubt, it is best to consult a tax advisor.
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.
Is there a specific travel destination with an address?
Select "yes" if you can provide a fixed location with exact address for this off-site work – e.g. hotel, work site, client, seminar room.
Select "no" if there is no single destination or the work location constantly changes (e.g. as a driver, technician, or at multiple locations in one day).
Description
Please briefly explain why no specific destination can be provided.
Example: Daily changing work locations, therefore no fixed address.
Reason for no specific travel destination:
If you cannot enter a specific destination, please select the appropriate reason for your off-site work:
- Job with changing locations
You work at constantly changing locations (e.g. construction sites, various customer locations).
- Different work locations
You regularly travel to several fixed locations, but there is no single main destination.
- Driving activity
Your work takes place mainly in a vehicle (e.g. lorry driver, parcel service, field service route).
- Other reason
Select this option only if none of the above cases apply. Please explain the reason in the "Description" field that will appear.
