Absence times

Absence times are the times during which someone is away from their home and their first place of work for work reasons, for example for customer appointments, trade fairs, training courses or field work. The absence determines whether and how much of a per diem for additional meal expenses can be paid tax-free or deducted.

Per diems by absence

The following allowances apply to trips within Germany (as of 2026):

Length of absence	Allowance
more than 8 hours, without overnight stay	€14
Day of arrival and departure of a trip with overnight stay	€14
full calendar day (24 hours)	€28

For 8 hours or less, there is no allowance. Separate rates per country apply to trips abroad, see per diems.

When do the 8 hours start?

The time is counted from leaving home or the first place of work, depending on where the trip starts, until the return. Travel time counts. Breaks are not deducted, because what matters is the absence, not the working time. So the entire time away counts for the per diem.

Trips over midnight

A trip without an overnight stay that goes over midnight, for example from 5 pm to 3 am, is added together. The allowance applies to the day on which the greater part of the absence falls. More under midnight rule.

Changing places of work

Anyone who has no first place of work and works at constantly changing locations, for example on construction sites or in field service, receives the allowances based on the absence from home. More under work away from the workplace.

Meals provided

If the traveller is provided with meals, the allowance is reduced: by 20% of the full daily rate for a breakfast and by 40% each for lunch or dinner. More under meal deduction.

More than 8 hours away: tax return

If the employer does not pay the allowance or only part of it, employees can claim the rest as income-related expenses in their tax return, in Annex N (Anlage N) under travel expenses. The self-employed claim the allowances as business expenses. For companies, the absence times are the basis for tax-free reimbursement to employees and for evidence in a tax audit.

Absence times in Spesenfuchs

In Spesenfuchs, you enter departure and return with times for each trip. From this, Spesenfuchs calculates the per diems for each day. Days of arrival and departure, the midnight rule and, for trips abroad, the country where you are at midnight are taken into account automatically. You enter the times yourself; there is no import from calendars or apps.

Typical mistakes

• wrong time at the start or end
• days of arrival and departure without overnight stay classified incorrectly
• meals provided not deducted
• times not documented when the tax office asks

Legal basis and sources: § 9 (4a) EStG, BMF letter on travel expenses abroad 2026, LStH 2026, Annex 25 III: travel expenses of employees