Business trip (Dienstreise)

In everyday German, a Dienstreise (business trip) is a work-related trip outside the first place of work. It applies when employees or the self-employed travel to another place for work reasons in order to work there temporarily. In tax law, this has been called Auswärtstätigkeit (work away from the workplace) since 2014. The term Dienstreise remains common above all in the public sector, where the Federal Travel Expenses Act (§ 2 BRKG) defines it, and in everyday working life.

When is a trip work-related?

The trip must take place for professional reasons and lead outside the first place of work and the home. For employees, the employer usually determines the first place of work. For the self-employed, the permanent place of business is the point of reference. If a trip also has private parts, the costs are split; only the professional part counts.

Business trip and work away from the workplace

For tax purposes, only the characteristics of work away from the workplace matter. Every business trip is work away from the workplace. But this also includes activities that nobody would call a business trip in everyday life, for example assignments on changing construction sites or journeys to customers in the same city.

Reimbursable travel expenses

Travel expenses include travel costs, accommodation costs, incidental travel expenses and additional meal expenses. Meals are applied at a flat rate, in Germany €14 for more than eight hours of absence and €28 for full days. In everyday language, this is also called a daily allowance or per diem. For travel costs with your own car, there is €0.30 per kilometre. The guide Create a travel expense report shows how to settle everything step by step.

Reimbursement and tax return

Employees have travel expenses reimbursed tax-free by their employer. Whatever the employer does not reimburse, they can claim as income-related expenses in their tax return; amounts already reimbursed tax-free may not be claimed again. The self-employed record travel expenses as business expenses.

Proof and documentation

For recognition for tax purposes, you need the travel date, departure and return with times, destination, occasion and all receipts. With Spesenfuchs, you record these details digitally, the allowances are calculated automatically, and the data goes to accounting via DATEV export or an interface.

Legal basis and sources: § 9 EStG, LStH 2026, Annex 25 III: travel expenses of employees