Can I Claim Reisekosten (Business Travel) as a Business Expense in Germany?
Yes — all genuine business travel costs are fully deductible. Flights, trains, and taxis at actual cost; overnight meals at Verpflegungsmehraufwand (flat-rate meal allowances of €28/day for 8+ hours away, €14 for less); accommodation at actual cost; and travel from a business location to a client site.
What Federal Central Tax Office (BZSt) & Finanzämter says
§4 Abs. 5 Nr. 5, §9 Abs. 4a EStG: business travel deductible at actual cost. Verpflegungsmehraufwand: €28/day for absence of 24h or 8h+, €14/day for part-day absence of 8h+, €14 for first/last day of multi-day trips.
When you can claim
- Flights, train tickets, taxis, and car rental at actual cost for business travel
- Hotel and accommodation at actual cost (no cap for business travel, as opposed to employer reimbursements to employees)
- Verpflegungsmehraufwand flat rates for meals — €28 for full days away from home (8h+), €14 for half-days. These are deductible even without receipts
- Parking costs, toll charges, and public transport tickets during business travel
When you cannot claim
- Commuting costs between home and primary workplace (these follow separate rules: Entfernungspauschale €0.30–0.38/km for employees; sole traders can use actual costs)
- Travel with a personal holiday element — only the business days' proportional costs are deductible if combining leisure and work
- Actual meal costs above the Verpflegungsmehraufwand rates — unless Bewirtungskosten rules apply (70% deductible with proper Bewirtungsbeleg)
Good to know
Pro tip: For Verpflegungsmehraufwand, keep a travel log noting departure and return times — you need to prove 8+ hours absence to claim the full €28 rate. A calendar entry with times is sufficient; no meal receipts are required since this is a flat-rate allowance.
Important: If an employer reimburses Verpflegungsmehraufwand to employees, the reimbursement is tax-free up to the statutory rates. Excess above the rates is taxable income for the employee. For self-employed individuals deducting directly, the same rates apply but there is no employer–employee dynamic.
Stop guessing what you can claim in Germany
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