{"id":13991,"date":"2025-05-04T17:44:14","date_gmt":"2025-05-04T15:44:14","guid":{"rendered":"https:\/\/www.spesenfuchs.de\/?page_id=13991"},"modified":"2026-11-15T03:18:20","modified_gmt":"2026-11-15T02:18:20","slug":"breakfast","status":"publish","type":"page","link":"https:\/\/www.spesenfuchs.de\/en\/glossary\/breakfast\/","title":{"rendered":"Breakfast: deduction from per diems"},"content":{"rendered":"<br \/>\n<section  class='av_textblock_section av-lex-text-ff0fc9dd4fd4566b33a1d5206ed71dea '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Anyone who is provided with breakfast on a business trip does not receive the full per diem for it. The per diem is reduced by a fixed amount. How high the deduction for breakfast is and when it applies depends on who pays for the breakfast and how it appears on the bill.<\/p>\n<h2>How high is the deduction for breakfast?<\/h2>\n<p>For a breakfast provided, the per diem is reduced by 20% of the allowance for a full calendar day. In Germany, this is <strong>\u20ac5.60<\/strong>. This reduction is always the same, no matter how expensive or extensive the breakfast was. It can reduce a day&#8217;s allowance to \u20ac0 at most.<\/p>\n<h2>Deduction for breakfast abroad<\/h2>\n<p>On <a href=\"https:\/\/www.spesenfuchs.de\/en\/glossary\/business-trip-abroad\/\">business trips abroad<\/a>, the same percentage applies, but of the full daily rate of the respective country. If the allowance for a full day there is \u20ac50, for example, \u20ac10 is deducted for breakfast. The rates per country are in the overview of <a href=\"https:\/\/www.spesenfuchs.de\/en\/per-diems-for-meals-in-2026-this-will-change-for-trips-abroad-domestic-travel-remains-unchanged\/\">per diems<\/a>.<\/p>\n<h2>When does breakfast count as provided?<\/h2>\n<ul>\n<li><strong>Hotel bill made out to the employer:<\/strong> if breakfast is included in a hotel bill made out to the employer, it counts as provided by the employer. The per diem is then reduced.<\/li>\n<li><strong>Breakfast only in the total price:<\/strong> if the hotel only states a total price for accommodation and breakfast, breakfast is deducted first. In Germany, the accommodation costs are reduced by \u20ac5.60. More under <a href=\"https:\/\/www.spesenfuchs.de\/en\/glossary\/accommodation-costs\/\">accommodation costs<\/a>.<\/li>\n<li><strong>Breakfast paid privately:<\/strong> if the traveller pays for breakfast privately and is not reimbursed, the full allowance remains.<\/li>\n<\/ul>\n<h2>Actual costs or allowance?<\/h2>\n<p>For meals on trips, there is no tax-free reimbursement of actual costs, only the allowances. Even if a breakfast costs significantly more or less, the fixed amount is always deducted in the travel expense report.<\/p>\n<h2>Benefit-in-kind value: when no allowance is due<\/h2>\n<p>If the employee is not entitled to a per diem, for example because they are not away for more than 8 hours, there is nothing to reduce. A breakfast provided by the employer is then wages and is valued at the official benefit-in-kind value, \u20ac2.37 in 2026. The employer can tax this amount at a flat rate of 25%.<\/p>\n<h2>Breakfast with business partners<\/h2>\n<p>A working breakfast with customers or business partners is entertainment for business reasons. The rules for <a href=\"https:\/\/www.spesenfuchs.de\/en\/glossary\/entertainment-expenses\/\">entertainment expenses<\/a> apply: 70% is deductible as a business expense, and the entertainment receipt needs the occasion and participants. If an employee on a business trip takes part, their per diem is still reduced.<\/p>\n<h2>Breakfast in Spesenfuchs<\/h2>\n<p>In Spesenfuchs, you mark on the <strong>Days<\/strong> page of the trip which <a href=\"https:\/\/www.spesenfuchs.de\/en\/features\/meals\/\">meals<\/a> were provided. The per diem is then reduced automatically by the right amount, in Germany and abroad. The hotel receipt has a separate field for breakfast so that it appears separately from the room price in the report.<\/p>\n<h2>Related terms<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.spesenfuchs.de\/en\/features\/additional-expenses-for-meals\/\">Additional meal expenses<\/a><\/li>\n<li><a href=\"https:\/\/www.spesenfuchs.de\/en\/glossary\/meal-deduction\/\">Meal deduction<\/a><\/li>\n<li><a href=\"https:\/\/www.spesenfuchs.de\/en\/glossary\/absence-times\/\">Absence times<\/a><\/li>\n<li><a href=\"https:\/\/www.spesenfuchs.de\/en\/glossary\/receipt-date\/\">Receipt date<\/a><\/li>\n<li><a href=\"https:\/\/www.spesenfuchs.de\/en\/\">Expense reports with Spesenfuchs<\/a><\/li>\n<\/ul>\n<p class=\"src\">Legal basis and sources: <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__9.html\" target=\"_blank\" rel=\"noopener\">\u00a7 9 EStG<\/a>, <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__8.html\" target=\"_blank\" rel=\"noopener\">\u00a7 8 EStG<\/a>, <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Lohnsteuer\/2025-12-05-steuerliche-behandlung-reisekosten-2026.html\" target=\"_blank\" rel=\"noopener\">BMF letter on travel expenses abroad 2026<\/a>, <a href=\"https:\/\/gewsth.bundesfinanzministerium.de\/lsth\/2026\/B-Anhaenge\/Anhang-25\/III\/anhang-25-III.html\" target=\"_blank\" rel=\"noopener\">LStH 2026, Annex 25 III: travel expenses of employees<\/a><\/p>\n<\/div><\/section><br \/>\n<br \/>\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='50' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' av-small-hide='aviaTBav-small-hide' av-mini-hide='aviaTBav-mini-hide' id='' custom_class='' av_uid='av-k3y7pcut' admin_preview_bg='']\r\n\r\n[av_button label='Try free for 30 days' icon_select='no' icon='ue800' font='entypo-fontello' link='page,8766' link_target='' size='large' position='center' label_display='' title_attr='' size-text='' av-desktop-font-size-text='' av-medium-font-size-text='' av-small-font-size-text='' av-mini-font-size-text='' margin='' margin_sync='true' padding='' padding_sync='true' av-desktop-margin='' av-desktop-margin_sync='true' av-desktop-padding='' av-desktop-padding_sync='true' av-medium-margin='' av-medium-margin_sync='true' av-medium-padding='' av-medium-padding_sync='true' av-small-margin='' av-small-margin_sync='true' av-small-padding='' av-small-padding_sync='true' av-mini-margin='' av-mini-margin_sync='true' av-mini-padding='' av-mini-padding_sync='true' color_options='' color='custom' custom_bg='#9eae12' custom_font='#ffffff' btn_color_bg='theme-color' btn_custom_grad_direction='vertical' btn_custom_grad_1='#000000' btn_custom_grad_2='#ffffff' btn_custom_grad_3='' btn_custom_grad_opacity='0.7' btn_custom_bg='#444444' btn_color_bg_hover='theme-color-highlight' btn_custom_bg_hover='#444444' btn_color_font='theme-color' btn_custom_font='#ffffff' btn_color_font_hover='white' btn_custom_font_hover='#ffffff' border='' border_width='' border_width_sync='true' border_color='' border_radius='' border_radius_sync='true' box_shadow='' box_shadow_style='0px,0px,0px,0px' box_shadow_color='' animation='' animation_duration='' animation_custom_bg_color='' animation_z_index_curtain='100' hover_opacity='' sonar_effect_effect='' sonar_effect_color='' sonar_effect_duration='1' sonar_effect_scale='' sonar_effect_opac='0.5' css_position='' css_position_location=',,,' css_position_z_index='' av-desktop-css_position='' av-desktop-css_position_location=',,,' av-desktop-css_position_z_index='' av-medium-css_position='' av-medium-css_position_location=',,,' av-medium-css_position_z_index='' av-small-css_position='' av-small-css_position_location=',,,' av-small-css_position_z_index='' av-mini-css_position='' av-mini-css_position_location=',,,' av-mini-css_position_z_index='' id='' custom_class='' template_class='' av_uid='av-ju9gs2iy' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='50' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' av-desktop-hide='aviaTBav-desktop-hide' av-medium-hide='aviaTBav-medium-hide' id='' custom_class='' template_class='' av_uid='av-k3y7pcut-1' sc_version='1.0' admin_preview_bg='']\r\n<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":13914,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-13991","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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