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Per diems for meals in 2026: This will change for trips abroad – domestic travel remains unchanged

As of January 1, 2026, new per diems for meals for business and company-related business trips abroad will apply. This is based on the current BMF circular on the tax treatment of travel expenses from 2026. In addition, the non-cash benefits for meals and accommodation have been adjusted as scheduled.

It is important for companies, the self-employed and traveling employees to apply the new values correctly in order to claim tax-free reimbursements with legal certainty.

Changes to foreign flat rates from 2026 (excerpt)

The lump sums for trips abroad are regularly adjusted to the respective price and cost levels. As of 01.01.2026, the Federal Ministry of Finance has changed numerous country flat rates. Below is an excerpt of selected adjustments:

Country > 8 hours 2025 > 8 hours 2026 24 hours 2025 24 hours 2026 Overnight stay 2025 Overnight stay 2026
Netherlands 32,00 € 39,00 € 47,00 € 58,00 € 122,00 € 167,00 €
Switzerland 43,00 € 47,00 € 64,00 € 70,00 € 180,00 € 195,00 €
Ireland 39,00 € 43,00 € 58,00 € 64,00 € 129,00 € 164,00 €
United Arab Emirates 44,00 € 54,00 € 65,00 € 81,00 € 156,00 € 169,00 €
China (Hong Kong) 48,00 € 56,00 € 71,00 € 83,00 € 169,00 € 209,00 €

Note: The table shows selected countries with significant adjustments to foreign flat rates as of 01.01.2026 (compared to 2025). The values in the BMF letter are authoritative.

Domestic flat rates 2026: No change compared to the previous year

For domestic business trips, the per diems for meals remain unchanged compared to 2025. The following amounts continue to apply:

  • 14 euros for an absence of more than 8 hours
  • 14 euros for arrival and departure days for business trips lasting several days
  • 28 euros for an absence of 24 hours

These lump sums can continue to be reimbursed tax-free as part of the travel expense report, provided the legal requirements are met.

New remuneration in kind values from 2026

In addition to the flat rates, the non-cash benefits values for meals and accommodation were adjusted as of 01.01.2026. They are relevant if the employer provides meals or overnight stays free of charge or at a reduced rate and affect the wage tax and social security assessment.

These values occur in particular with:

  • Breakfast served at the hotel
  • Corporate events
  • Training and business trips

for use.

Spesenfuchs takes into account the 2026 lump sums and non-cash remuneration values

Spesenfuchs ensures that all per diems for meals and benefits in kind are correctly taken into account from 2026. Changes to trips abroad, reductions to meals provided and the unchanged domestic per diems are automatically included in the travel expense report.

Companies benefit from this:

  • Legally compliant billing
  • less manual effort
  • clear traceability for accounting and tax consultancy
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