{"id":9592,"date":"2023-11-27T09:22:16","date_gmt":"2023-11-27T08:22:16","guid":{"rendered":"https:\/\/www.spesenfuchs.de\/travel-allowances-and-benefits-in-kind-2024-for-business-trips\/"},"modified":"2026-11-15T02:34:46","modified_gmt":"2026-11-15T01:34:46","slug":"travel-allowances-and-benefits-in-kind-2024-for-business-trips","status":"publish","type":"post","link":"https:\/\/www.spesenfuchs.de\/en\/travel-allowances-and-benefits-in-kind-2024-for-business-trips\/","title":{"rendered":"Travel allowances and benefits in kind 2024 for business trips"},"content":{"rendered":"
\n
Note:<\/strong> This article shows the values for 2024. You will find the current per diems 2026 for all countries, the domestic rates and the benefit-in-kind values here: Per diems 2026<\/a>. The values for 2027: Travel allowances and benefit-in-kind values 2027<\/a>.<\/div>\n

As a general rule, employees who travel for business purposes are entitled to an allowance to cover the cost of meals. These lump sums for additional meal expenses are commonly referred to as travel allowances, daily allowances or per diems. They offset the higher cost of meals on business trips. Because meals away from home usually cost more than at home, the allowances abroad are adjusted to the cost of living in the respective destination country.<\/p>\n

Contents:<\/strong> Germany 2024<\/a> \u00b7 Abroad 2024<\/a> \u00b7 Benefit-in-kind values 2024<\/a> \u00b7 Mileage allowance 2024<\/a> \u00b7 Spesenfuchs<\/a><\/p>\n

Daily allowance Germany 2024<\/h2>\n

At the end of 2023, an adjustment of the domestic allowances from 1 January 2024 was planned as part of the Growth Opportunities Act (Wachstumschancengesetz). The Bundesrat referred the law to the Mediation Committee on 24 November 2023, so the decision remained open for some time.<\/p>\n

Update:<\/strong> The Growth Opportunities Act was passed on 22 March 2024. The domestic allowances for 2024 did not change. You can find more information here: Wachstumschancengesetz passed<\/a>.<\/p>\n\n\n\n\n\n\n\n
Absence<\/th>\nMeal allowance 2024<\/th>\n<\/tr>\n<\/thead>\n
more than 8 hours (one-day trip)<\/td>\n\u20ac14<\/td>\n<\/tr>\n
Day of arrival and departure of a multi-day trip<\/td>\n\u20ac14<\/td>\n<\/tr>\n
24 hours<\/td>\n\u20ac28<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Per diem rates abroad 2024<\/h2>\n

From 1 January 2024, various allowances for business trips abroad increased. The 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 1 January 2024<\/a> (PDF, in German).<\/p>\n

Benefit-in-kind values 2024<\/h2>\n

The monthly value for meals rose to \u20ac313 from 1 January 2024. For meals provided free of charge or at a reduced price, the following values applied per calendar day:<\/p>\n\n\n\n\n\n\n\n\n
Meal<\/th>\nper day 2024<\/th>\n<\/tr>\n<\/thead>\n
Breakfast<\/td>\n\u20ac2.17<\/td>\n<\/tr>\n
Lunch<\/td>\n\u20ac4.13<\/td>\n<\/tr>\n
Dinner<\/td>\n\u20ac4.13<\/td>\n<\/tr>\n
All meals<\/td>\n\u20ac10.43<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Mileage allowance 2024<\/h2>\n

In 2024, \u20ac0.30 per kilometre driven by car could still be reimbursed tax-free or deducted as income-related expenses in the tax return. See also: Difference between distance allowance and mileage allowance<\/a>.<\/p>\n

Settling with Spesenfuchs<\/h2>\n

Spesenfuchs calculates the per diems automatically by country and length of absence, including trips with several stops. You mark meals provided per day, and Spesenfuchs reduces the allowance accordingly. Kilometres are calculated from the route. The statutory allowances are stored in Spesenfuchs and kept up to date.<\/p>\n

Sources: \u00a7 9 EStG<\/a>, \u00a7 2 SvEV<\/a>, BMF letter of 21 November 2023<\/a><\/p>\n<\/div><\/section>
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