Incidental travel expenses

Incidental travel expenses (Reisenebenkosten) are expenses that arise during a work-related trip in addition to travel, accommodation and meals. Employers can reimburse them tax-free in the amount proven; the self-employed deduct them as business expenses.

Typical incidental travel expenses

• Parking fees and car park costs
• Tolls, vignettes and ferry costs
• Left luggage and luggage transport
• work-related telephone and internet costs
• Tips in the hotel or for the porter

Parking fees

Parking fees and tolls are also incidental travel expenses if the journey is settled with the mileage allowance, because they are not covered by the €0.30 per kilometre. If the parking machine does not issue a receipt, a self-issued receipt helps.

What does not count

Private expenses such as the minibar or pay TV are not incidental travel expenses. Fines and penalty charges cannot be reimbursed tax-free either; if the employer pays them, this is wages. Tips in a restaurant are part of meals and are covered by the per diem.

Incidental travel expenses with Spesenfuchs

In Spesenfuchs, you choose the right receipt type for each expense. The AI reads the amount and VAT from the receipt, and each expense lands on the right account when passed on. You enter parking fees at the hotel directly in the separate field of the hotel receipt.

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