What is the Domestic Travel Per Diem and Meal Allowances in Germany?

As an employer of record (EOR) provider, Horizons ensures that employees and employers are well-informed about the latest travel and expense policies. This article covers the updated Domestic Travel Per Diem (Inlandsreisepauschalen) regulations for 2024, specifically regarding meal allowances and accommodation costs for employees on business travel within Germany.

Overview of Domestic Travel Per Diem

The German government has established specific per diem rates for meal and accommodation expenses for employees who are traveling for work purposes. These rates apply based on the duration of the travel and whether the employee is on a one-day or multi-day business trip.

Meal Allowances for Temporary Work Assignments (Verpflegungsmehraufwand)

The meal allowance rates depend on the length of absence from the employee's usual place of work. The table below outlines the reimbursement amounts for meal expenses:

For One-Day Temporary Work Assignments (Eintägige vorübergehende Auswärtstätigkeit)

Absence of at least 24 hours: €28.00
Absence of more than 8 hours: €14.00
Absence of up to 8 hours: No allowance

For Multi-Day Temporary Work Assignments (Mehrtägige vorübergehende Auswärtstätigkeit)

Arrival and departure days (no minimum absence): €14.00 per day
Interim days (absence of at least 24 hours): €28.00 per day

For Work at Multiple Locations (Tätigkeit an wechselnden Einsatzstellen)

Absence of at least 24 hours: €28.00
Absence of more than 8 hours: €14.00
Arrival and departure days (no minimum absence): €14.00 per day

For Work on Vehicles (Tätigkeit auf Fahrzeugen)

Absence of at least 24 hours: €28.00
Absence of more than 8 hours: €14.00
Arrival and departure days (no minimum absence): €14.00 per day

Meal Allowance Reductions for Provided Meals

If meals are provided to the employee during their business travel, the meal allowance will be reduced accordingly. The following deductions apply:

Breakfast provided: €5.60 reduction
Lunch or dinner provided: €11.20 reduction for each meal

Accommodation Allowances for Temporary Work Assignments

Employees on business travel who need to stay overnight can claim the following accommodation allowances:

Standard Overnight Accommodation (Overnight cost per stay): €20.00 per night
Overnight Accommodation for Professional Drivers (Berufskraftfahrer): €9.00 per night

These allowances help cover the basic cost of accommodations during temporary work assignments and are provided regardless of the specific location of the stay.

Key Points for Employees to Remember

Meal Allowances: The amount you can claim depends on the duration of your absence. For example, if you're away for 24 hours or more, you can claim €28.00, but if you're only away for a short period (under 8 hours), no meal allowance is granted.
Accommodation Allowances: Employees on business trips can claim a fixed amount of €20.00 per night for accommodation, or €9.00 per night if you're a professional driver.
Meal Reductions: If meals are provided during your trip (e.g., at a hotel or conference), your meal allowance will be reduced by €5.60 for breakfast and €11.20 for lunch or dinner.

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Germany