Domestic business trip

A domestic business trip (Inlandsreise) is a work-related trip within Germany. For tax purposes, it is work away from the workplace: you are travelling for work outside your home and your first place of work. Travel costs, accommodation costs, additional meal expenses and incidental travel expenses can arise.

Difference to a business trip abroad

On a domestic trip, the uniform German allowances apply nationwide. On a business trip abroad, per diems and overnight allowances depend on the respective country. How high the allowances are depends on the length of absence.

Per diems on domestic trips

For every full day with 24 hours of absence, there is €28. For days of arrival and departure and one-day trips with more than eight hours of absence, €14 applies. You are entitled to the allowances no matter how much you actually spent on food. If meals are provided, the allowance is reduced. You will find the current rates under per diems.

Other travel expenses in Germany

In addition to additional meal expenses, travel costs are reimbursable, with your own car €0.30 per kilometre driven. On top of that come accommodation costs and incidental travel expenses such as parking fees. For overnight stays without a receipt, employers can reimburse employees a flat €20 per night tax-free; the self-employed only claim the actual costs. Proper documentation is always important.

Settling domestic trips with Spesenfuchs

In Spesenfuchs, you record departure, return and destination, and Spesenfuchs calculates the per diems automatically. You assign journeys, receipts and overnight stays to the trip. Via the DATEV export or the connection to your accounting, the report goes straight on.

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