Additional subsistence expenses 2023
As a general rule, employees traveling on business or official business are entitled to benefits to cover the cost of meals. Lump sums for additional meal expenses are commonly referred to as travel allowances. They are used to offset the cost of meals on business trips. Since the costs of meals incurred are generally higher than for meals at home, the flat rates are adjusted to the cost of living in the respective destination country.
As of 01.01.2023, the flat rates for travel expenses abroad will increase. The travel allowances for domestic travel do not increase. The same values apply here as in 2021 and 2022.
The values for domestic travel:
- More than 8 hours: €14
- From 24 hours: €28
- Arrival and departure day: 14 € per day
The flat rates for all countries can be found in the letter from the Federal Ministry of Finance on the “Tax treatment of travel expenses and travel expense reimbursements for business and work-related trips abroad from 1 January 2023 “.
Non-cash remuneration values 2023
The monthly value for meals will be increased to 288 euros as of Jan. 1, 2023. Thus, for meals provided at a reduced price or free of charge
- for a breakfast 2,00 Euro
- for lunch 3,80 Euro
- for dinner 3,80 Euro
per calendar day. The total value per day for catering is therefore 9.60 euros.