What are the International Travel Per Diem and Accommodation Allowances for Germany?

At Horizons, as your Employer of Record (EOR) provider, we aim to ensure that you are fully informed about your entitlements when it comes to business travel expenses abroad. For 2025, the German tax authorities have updated the international travel per diem rates for meal and accommodation allowances during foreign business trips. These updated rates apply to employees working in various countries and are designed to help cover meal and accommodation expenses when traveling for work.


Overview of International Travel Per Diem

The allowances for meal expenses (Verpflegungsmehraufwendungen) and accommodation costs (Übernachtungskosten) are determined based on the destination country and the duration of the employee’s absence from their usual place of work. The updated rates for 2025 are important for ensuring that employees are reimbursed adequately for additional expenses incurred during business trips.


Key Points:

  • Per Diem Rates: These allowances are designed to cover meal costs during business trips. The amount depends on the destination country and the trip duration. A full day of travel (24 hours) typically qualifies for the full per diem, while a partial day (over 8 hours but less than 24 hours) is reimbursed at a reduced rate.

  • Accommodation Allowances: These allowances cover lodging expenses, and the rates vary depending on the country or region.


Where to Find the Full List of Allowances for 2025

For the most accurate and up-to-date information on international travel per diem and accommodation allowances for 2025, we recommend reviewing the official guidelines published by the German Federal Ministry of Finance (BMF). These guidelines provide detailed per diem rates for each country, along with other important information regarding the reimbursement process.


You can access the official 2025 BMF travel expense guidelines here: 2025 BMF Travel Allowance Guidelines (PDF)


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