# Can I claim Reisekosten (Business Travel) as a business expense in Germany?

**Yes, fully claimable.** 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.

Typical amount: The Verpflegungsmehraufwand is flat-rate so no receipts needed. For a 3-day trip: day 1 (departure) €14, days 2 €28, day 3 (return) €14 = €56 deductible allowance. Actual transport and hotel costs deducted in full on top.

## 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.

Source: https://www.bundesfinanzministerium.de/Content/DE/FAQ/2021-11-03-reisekosten.html

## Related expenses

- [Firmenfahrzeug (Company Vehicle)](https://accounts-os.com/de/expenses/vehicle-expenses-de)
- [Bewirtungskosten (Business Meals and Entertainment)](https://accounts-os.com/de/expenses/meals-entertainment-de)