Per diem allowances in Germany
In Germany, employers must pay per diem allowances to employees to cover meals during business travel.
Domestic and Foreign Per Diem
For a one-day trip the following rates apply:
Timeframe | Domestic Per Diem | Foreign Per Diem |
Business trip under 8 hours | €0 | €0 |
Business trip between 8 and 24 hours | €14 per day | Partial per diem |
For a multi-day trip the following rates apply:
Timeframe | Domestic Per Diem | Foreign Per Diem |
|---|---|---|
Full day | €28 per day | Full country rate |
Day of arrival/departure | €14 per day | Partial country rate |
Overnight stay | €20 | Private overnight |
Where no rate is listed in the official list published by BMF, the Luxembourg rate applies.
In transit - airplane
Where employees embark on a long flight, they should receive the daily rate applicable for Austria.
In transit - boat
For days travelled without embarkation or disembarkation, the daily allowances applicable in Luxembourg are to be applied if the ship is owned by a foreign shipping company.
In the case of ships flying under the German flag (German Federal Navy ships), domestic lump sums are to be applied for days at sea.
For the days of embarkation and disembarkation, the daily allowance applicable for the port location is applied.
Without overnight
If an employee begins a business trip on one day and ends it the following day without an overnight stay, the times are added together. If the absence is longer than 8 hours, the employee receives a meal allowance for the day on which they were mostly absent.
Rate of the last location
During a multi-day trip if an employee spends the night in one country but travels to a different country to work and then returns, they should receive the per diem applicable to the country they last worked in.
Professional Drivers
Professional drivers receive an additional €9 for sleeping in their vehicle in the course of a multi-day trip.
Meal deductions
Meal deductions are always calculated from the full per diem amount, even in the case of half-day compensations.
Meal | Domestic deduction | Foreign deduction |
|---|---|---|
Breakfast | 20% | 20% |
Lunch | 40% | 40% |
Dinner | 40% | 40% |
Three-month rule (“Dreimonatsfrist”)
The three-month rule (“Dreimonatsfrist” in German) begins once an employee has worked in the same place for at least three days in any given week and according to the following conditions:
if the employee returns at least 1 day within the 28 days, the three-month rule continues;
if there is an interruption of at least 28 days or four weeks, a new three month period will begin.
Once the three-month rule comes to an end, the per diem becomes taxable.
The three-month rule does not apply to professional activities on mobile, non-stationary facilities, e.g.:
vehicles
airplanes
ships
Benefit in kind
Certain meals provided by the company are considered a “benefit in kind” as follows:
a meal supplied as part of a training course, seminar, or conference arranged and paid for by the company;
any meal arranged in advance by the company and paid for by the company or a third-party on behalf of the company.
If the meal exceeds €60 (incl. VAT) per attendee and no third-party is involved, then the value becomes taxable per employee in the following conditions:
meals received during trips lasting fewer than 8 hours (or when no allowance is paid);
meals received after the three-month period has ended.
Meal | 2024 Taxable benefit deduction |
|---|---|
Breakfast | €2,17 |
Lunch | €4,13 |
Dinner | €4,13 |