{"id":13937,"date":"2025-05-04T17:12:49","date_gmt":"2025-05-04T15:12:49","guid":{"rendered":"https:\/\/www.spesenfuchs.de\/?page_id=13937"},"modified":"2026-11-15T03:15:39","modified_gmt":"2026-11-15T02:15:39","slug":"per-diem-abroad","status":"publish","type":"page","link":"https:\/\/www.spesenfuchs.de\/en\/glossary\/per-diem-abroad\/","title":{"rendered":"Per diem abroad"},"content":{"rendered":"
\n

The per diem abroad (Auslandsverpflegungspauschale) is a lump sum fixed for tax purposes for additional meal expenses on business trips abroad. It offsets the extra costs of food and drink without individual expenses having to be proven. In everyday language, it is also called a foreign daily allowance.<\/p>\n

The amount is not uniform but depends on the country and sometimes on individual cities. The Federal Ministry of Finance publishes the rates in an annual BMF letter. You will find the rates for 2026 in our overview of per diems 2026<\/a>.<\/p>\n

Requirements<\/h2>\n

You are entitled to the allowance on a work-related business trip abroad<\/a> if you are away from home and your first place of work: on one-day trips with more than eight hours of absence, on multi-day trips for days of arrival and departure and full calendar days.<\/p>\n

Which country counts?<\/h2>\n

For full calendar days, the country you last reach before midnight local time counts. For the day of return from abroad, the rate of the place where you last worked applies. On trips through several countries, different allowances can therefore apply within one trip. How this works for trips over midnight is explained by the midnight rule<\/a>.<\/p>\n

Reduction for meals provided<\/h2>\n

If meals are provided, for example by the employer or by a hotel at the employer’s instigation, the allowance is reduced: by 20% for a breakfast and by 40% each for lunch and dinner, in each case based on the full daily rate of the country. More under breakfast<\/a>.<\/p>\n

Tax treatment<\/h2>\n

The employer can reimburse the per diem abroad tax-free. If the employer reimburses nothing, employees claim it as income-related expenses and the self-employed as a business expense. The allowance and actual meal costs may not be claimed at the same time.<\/p>\n

Per diem abroad in Spesenfuchs<\/h2>\n

Finding the right allowance is particularly time-consuming on multi-day trips and when changing countries. In Spesenfuchs, you record your stops, and the valid allowances abroad are calculated automatically. You mark meals provided on the “Days” page of the trip.<\/p>\n

Legal basis and sources: BMF letter on travel expenses abroad 2026 (official allowances)<\/a>, \u00a7 9 (4a) EStG<\/a>, LStH 2026, Annex 25 III: travel expenses of employees<\/a><\/p>\n<\/div><\/section>
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