Meal allowances (also known as additional expenses for meals or daily allowance) compensate for the higher cost of meals on a business trip. Spesenfuchs automatically determines the applicable allowance based on the destination and the daily details of your trip.
Allowances for trips within Germany
- €14 for a one-day trip with an absence of more than 8 hours
- €14 each for the day of arrival and the day of departure of a multi-day trip with an overnight stay, regardless of how long you are away on these days
- €28 for each day with an absence of 24 hours, i.e. for the days between arrival and departure
There is no tax-free allowance for a one-day trip of no more than 8 hours.
Example: A three-day trip with two overnight stays results in €14 + €28 + €14 = €56.
If a trip without an overnight stay spans two calendar days, the midnight rule applies.
Allowances for trips abroad
For trips abroad, the Federal Ministry of Finance sets two amounts for each country: a higher amount for days with an absence of 24 hours and a lower amount for the day of arrival and departure and for one-day trips with an absence of more than 8 hours. For some countries, there are separate amounts depending on the city. The Federal Ministry of Finance adjusts the amounts regularly.
If you travel to several countries during a trip, the allowance of the country you last reached before midnight applies for each day. Spesenfuchs automatically uses the amounts that apply in the travel period.
Reduction for meals provided
If you receive free meals from your employer, the daily allowance is reduced. The basis for the reduction is always the higher amount, i.e. €28 within Germany:
- Breakfast: 20 percent, i.e. €5.60
- Lunch: 40 percent, i.e. €11.20
- Dinner: 40 percent, i.e. €11.20
The reduction cannot exceed the allowance for the respective day. For more information, see Reductions in the per diems for meals.
Custom allowances
If you want to pay higher or lower allowances than the statutory ones, create a custom expense group. If you pay more than the statutory allowances, the employee must pay tax on the difference.