Employees in Germany

Business trips

Those who take business trips on behalf of their employer often also incur costs if they are not fully covered or reimbursed by the employer.

At least some of these costs can be deducted in Appendix N of the tax return as so-called professional expenses. However, it is important to be able to prove the individual items indicated with supporting documentations. Therefore, if you are travelling during the tax year, you need to collect all documents/receipts and keep them carefully so that you can submit them together with your tax return.

The fixed sum for travel costs during business trips

If you are travelling on business, you may enter the travel costs proportionately as professional costs in Appendix N. However, it is necessary that you either use your own vehicle or rely on public transport. If you use a company car, your employer will bear the costs and you may not claim any travel expenses. The fixed sum per kilometer that you can apply for tax purposes is 0.30 Euro. For motorbikes, it is 0.13 Euro. For rides with a moped, you get 8 cents per kilometer as a fixed sum. With a bike you get only 5 cents. However, if you use public transport, the fixed sum is not applicable. You may then enter the full cost in Appendix N. For trips with your own vehicle, you can also calculate the mileage rate individually. However, you will need to keep a logbook and calculate all car costs proportionately. This is usually only worthwhile for workers who take a lot of business trips.

Including catering during business trip in the tax return

You can also enter the costs for meals during your business trip in Appendix N if you have not been reimbursed by your employer. Different rates apply depending on the duration of the trip. You can deduct 6 Euros for travel between 8 and 14 hours, 12 Euros between 12 and 24 hours. If your business trip lasts more than 24 hours, you are allowed to claim 24 Euros per day in the tax return as cost of meals.

If your employee has reimbursed tax-exempt expenses for business trips, this will appear on the payroll tax certificate which he will hand over to you at the end of the year. Therefore, you do not have to enter this amount again in line 76 of the tax return.