The three-month rule (Dreimonatsfrist) is a German tax rule for additional meal expenses during work away from the workplace. It stipulates that per diems at the same external place of work may only be reimbursed tax-free or claimed as income-related expenses for the first three months. After that, the allowances for this place no longer apply until the work there has been interrupted for long enough.<\/p>\n
Which costs does the rule apply to?<\/h2>\n
The three-month rule only concerns the per diems of \u20ac14 and \u20ac28 in Germany or the allowances abroad. Travel costs and accommodation costs are not affected. A separate rule applies to overnight stays in Germany: after 48 months at the same place of work, a maximum of \u20ac1,000 per month is deductible.<\/p>\n
Start and end of the period<\/h2>\n
The period begins with the first day of work at the external place of work. However, it only applies if you work there regularly: the tax authorities require that you visit the place of work on at least three days per week. Anyone who is at the same customer on only one or two days per week keeps the allowances without a time limit.<\/p>\n
Interruption and restart<\/h2>\n
If the work at this place is interrupted for at least four weeks, a new three-month period begins afterwards. Since 2014, the reason for the interruption no longer matters: holidays, illness or an assignment at another place also count as an interruption.<\/p>\n
What it means for the travel expense report<\/h2>\n
In practice, this means: anyone who works regularly at the same external place for a longer period, for example on a construction site or at a customer, only receives the per diems for three months. After that, they may no longer be paid tax-free, unless the work was interrupted for at least four weeks. If the employer continues to pay a meal allowance, this amount is taxable wages after the period has expired. The rule can only be avoided by a genuine interruption of at least four weeks.<\/p>\n
Spesenfuchs does not check the three-month rule automatically. Whether the period has expired must be checked and documented yourself when settling.<\/p>\n
Legal basis and sources: \u00a7 9 (4a) sentences 6 and 7 EStG<\/a>, BMF letter on travel expense law<\/a><\/p>\n<\/div><\/section>
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