Reisekostenabrechnung

It is the expense statement for a business trip away from your primary workplace (Auswärtstätigkeit). It applies to employees reimbursed by their employer — tax-free within the statutory limits — and to those deducting unreimbursed costs as income-related expenses (Werbungskosten). This calculator covers domestic German trips under § 9 EStG.

For domestic trips (§ 9 para. 4a EStG): €14 for a single-day trip with more than 8 hours of absence, €14 for each arrival and departure day of a multi-day trip, and €28 per full 24-hour day of absence. Below 8 hours on a single-day trip, no per diem is due — the calculator applies exactly these thresholds.

The per diem is reduced (Mahlzeitenkürzung, § 9 para. 4a sentence 8 EStG): minus €4.80 per provided breakfast (20% of €28) and minus €9.60 per provided lunch or dinner (40% each). The reduction can never make the per diem negative: the calculator floors the result at zero.

At €0.30 per kilometre actually driven, return journey included (Kilometerpauschale, § 9 para. 1 no. 4a EStG). Do not confuse this with the commuter allowance for home-to-work journeys, which only counts the one-way distance: on a business trip, every kilometre actually driven qualifies.

Without receipts, employers may reimburse a flat €20 per night for domestic stays tax-free; with an invoice, the actual amount counts without a cap. Note: when deducting overnight costs yourself as Werbungskosten, only documented actual costs are allowed — the €20 flat rate applies to employer reimbursement only.

After three months of work at the same external location, the meal per diem is no longer granted (§ 9 para. 4a sentence 6 EStG); an interruption of at least four weeks restarts the clock. The calculator assumes a trip shorter than three months and does not model this limit — check it for long assignments.