Can I Claim Reisespesen (Business Travel Expenses) as a Business Expense in Austria?
Business travel is fully deductible. Daily allowance (Tagessatz) for Austrian business trips is €26.40 for journeys over 12 hours. International rates vary by country (set by Finance Ministry). Accommodation is deductible at actual cost. Transport costs (flights, trains, taxis) fully deductible.
What Finanzamt Österreich / BMF says
§26 Z 4 EStG (tax-free employee allowances); §4 Abs 5 EStG (business travel deductions); BMF Reisekostenverordnung (travel expense regulation).
When you can claim
- Flights, trains, taxis, and car hire for business trips — fully deductible at actual cost
- Hotel accommodation at actual cost for overnight business trips — fully deductible
- Daily meal allowance (Tagessatz) of €26.40 for full-day trips (12h+ away from usual workplace within Austria) — deductible without receipts
- Partial allowances: €13.20 for 8–12 hours, €8.80 for 5–8 hours away
- International daily rates per BMF schedule (e.g., Germany €35.80, UK £45, USA $50/day) — deductible without receipts
- Mileage allowance for personal car: €0.42/km for the first 30,000 km/year — deductible
- Conference registration fees for work-relevant events — fully deductible
When you cannot claim
- Travel between home and regular workplace (normal commuting) — not a business travel deduction (Pendlerpauschale rules apply instead)
- Private stopovers or leisure extensions of business trips
- Daily allowance on the same day as a staff entertainment event that has already been deducted
- Luxury upgrades (first class flights where economy would suffice) — courts may challenge proportionality
Good to know
Pro tip: Keep a simple travel log (date, destination, purpose, hours away) even for flat-rate Tagessatz claims. The Finanzamt expects documentation of the business purpose even when using the standard rates. A calendar entry or email confirming the meeting is usually sufficient.
Important: The €26.40/day Austrian rate applies when the employee is away from their regular workplace for the full qualifying period. If the employer reimburses less than the statutory rate, the employee can claim the difference on their personal Einkommensteuererklärung. If the employer reimburses more, the excess is a taxable benefit.
Stop guessing what you can claim in Austria
AccountsOS automatically categorises expenses with Finanzamt Österreich / BMF-aware rules and tells you exactly what is claimable.
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