Business trip abroad

A business trip abroad is a work-related or business trip that leads to a country other than Germany. For tax purposes, it is work away from the workplace just like a domestic business trip, but separate allowances apply, and foreign currency and foreign VAT often come into play.

Difference to domestic trips

On domestic trips, the uniform German allowances apply nationwide. On trips abroad, per diems and overnight allowances depend on the country, sometimes also on individual cities. On trips through several countries, different allowances can apply within one trip.

Travel expenses on trips abroad

Typical costs are flights and travel, accommodation, additional meal expenses and incidental costs such as parking fees, tolls or visa fees. The Federal Ministry of Finance sets the per diems and overnight allowances per country, most recently with its letter of 5 December 2025 for the period from 1 January 2026. You will find the rates in our overview of per diems 2026 and under per diem abroad.

Which country counts?

For the day of arrival and full calendar days, the country you last reach before midnight local time counts. For the day of return from abroad, the rate of the place where you last worked applies.

Overnight stays abroad

Only the employer may reimburse the overnight allowances per country tax-free. For deduction as income-related expenses or business expenses, the actual accommodation costs as per the hotel bill count.

Foreign currency and foreign VAT

Receipts in foreign currency are converted into euros, more under foreign currency receipt and currency conversion. Foreign VAT cannot be deducted as input tax in Germany; it can only be reclaimed via the VAT refund procedure in the respective country.

Settling trips abroad with Spesenfuchs

In Spesenfuchs, you record the stops of your trip, and the valid allowances abroad are calculated automatically. You record receipts in foreign currency in the original currency, and they are converted at the rate of the receipt date.

Legal basis and sources: BMF letter on travel expenses abroad 2026 (official allowances), § 9 EStG, LStH 2026, Annex 25 III: travel expenses of employees, BZSt: VAT refund procedure (in German)