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Additional expenses for meals 2024
As a general rule, employees traveling on business or official business are entitled to benefits to cover the cost of meals. Lump sums for additional meal expenses are commonly referred to as travel allowances. They are used to offset the cost of meals on business trips. This is why they are also called “additional meal expenses”. Since the costs of meals incurred are generally higher than for meals at home, the flat rates are adjusted to the cost of living in the respective destination country.
From 01.01.2024, the flat rates for travel within Germany are to be adjusted.
However, the Federal Council still has to approve the law. The Bundesrat called on the Mediation Committee on 24.11.2023. The decision on the increase in additional meal expenses from 01.01.2024 is therefore still pending.
Update: The Growth Opportunities Act was passed on 22.03.24. There are no changes to the 2024 domestic flat rates. Further information can be found here: Wachstumschancengesetz passed
From 01.01.2024, various lump sums for travel expenses abroad will also increase.
The flat rates for all countries can be found in the letter from the Federal Ministry of Finance on the “Tax treatment of travel expenses and travel expense allowances for business and work-related trips abroad from January 1, 2024″.
Non-cash remuneration values 2024
The monthly value for meals is to be increased to 313 euros from January 1, 2024. Thus, for meals provided at a reduced price or free of charge
- for one breakfast 2,17 Euro
- for one lunch 4,13 Euro
- for one dinner 4,13 Euro
per calendar day. The total value per day for meals is therefore 10.43 euros.
Mileage allowance
In 2024, EUR 0.30 per kilometer driven can still be reimbursed tax-free or deducted as income-related expenses in the tax return. See also: Difference between commuting allowance and mileage allowance