Additional expenses for meals in Germany
Since January 1, 2020, some changes to additional meal expenses have come into force. Find out what they are.
The additional cost of meals
Anyone who travels a lot for work knows the drill: a coffee in the morning, then a bread roll at the bakery, a hot soup for lunch and a small snack for dinner – and always a drink in between. Of course, this is very expensive. To compensate for all this, there is the so-called meal allowance.
But beware: it is important to note that only the so-called additional expenses are to be paid, not the actual expenses. It is therefore not a question of covering 100% of the actual catering costs, but only the extra costs incurred.
If the business traveler is temporarily away from his home and the center of his permanent business activity, the additional expenses for meals are deductible in accordance with § 9 paragraph 4a.
Who can claim the meals allowance?
Anyone traveling on business outside the “center of their permanent professional activity” can be reimbursed by their employer for additional meal expenses in 2020. The prerequisite is that you have paid for the meals yourself and can provide proof of this. However, if you were invited to a meal, this will be deducted as a percentage from the fixed amount. You can find out exactly how this works below.
The large and small flat rate
A basic distinction is made between a small and a large flat rate. The difference is quickly explained: If you are traveling for less than 24 hours on business, the small flat rate applies. This also applies to arrival and departure days for business trips lasting several days and amounts to €14. However, if you are traveling for more than 24 hours, the flat rate is €28.
Duration of the business trip Flat rate
Less than 8 hours 0 euros
Arrival and departure 14 euros
More than 8 hours 14 euros
24 hours or more 28 euros
Duration of the business trip
Lump sum
less than 8 hours
0 Euro
Arrival and departure
14 Euro
more than 8 hours
14 Euro
from 24 hours
28 Euro
Additional expenses for meals abroad
These regulations apply to domestic and international travel. However, the flat rates for abroad have changed since January 2020.
Find out more about additional expenses for meals abroad.
Reduction of meal allowances
As already mentioned above, the additional meal allowance only applies if you can prove that you paid for the meals yourself. However, if you were invited to breakfast, the lump sum is reduced by 20%. If it is lunch or dinner, 40% is deducted in each case. So if you are invited to eat throughout the day, you cannot claim 100% of your additional meal expenses.
Are there additional regulations?
Yes, because additional meal expenses may only be claimed for the first 3 months of a business trip. If this trip is planned for 6 months, for example, only the first half of the additional meal expenses are compensated by the lump sums.
Exception: If the trip is interrupted for 4 weeks. Then you can benefit from the lump sum again for 3 months from this period.