Purpose of the trip

The purpose of the trip (Reisezweck) describes why a trip is work-related. It is one of the mandatory details of a travel expense report, because only work-related trips may be reimbursed tax-free or deducted as business expenses.

What belongs to the purpose of the trip

• Occasion of the trip, for example a customer appointment, trade fair, training course or installation
• Destination, i.e. place and, if applicable, customer or event
• Length of the trip with departure and return, because the per diem depends on it

Good and bad details

General details such as “business trip” or “appointment” are not enough. A specific description is better, for example “Project meeting at customer Müller GmbH, Hamburg” or “Visit to the logistics trade fair, Munich”. This way, it remains traceable years later why the trip was necessary.

Trips with mixed reasons

If a trip has professional and private parts, for example a customer appointment followed by a holiday, the costs are split according to objective criteria, usually by time. Costs that only arise from the professional part, for example a conference fee, are fully deductible. If the private part is only minor, the trip counts as professional as a whole. A clearly described purpose helps to separate the parts cleanly.

Purpose of the trip in Spesenfuchs

In Spesenfuchs, you give each trip a name that describes the occasion. It appears on the travel expense report and helps with searching and filtering your trips.

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