Business travellers receive a daily allowance per calendar day as compensation for extra expenses for meals during the business trip. A daily allowance is not paid for trips at the place of work or residence. The amount of the daily allowance is based on the length of time away from home and on the focus of the business traveller's task.
The amount of daily allowance in Germany:
- Per full calendar day absent EUR 24
- For single-day trips and absent for over 8 hours EUR 12
- For trips lasting several days, for the days of departure and return , if the traveller has accommodation away from home, each EUR 12
If the business traveller receives the option of free board, 20% (4.80 EUR) for breakfast and 40% each for lunch and dinner (9.60 EUR) is deducted from the daily allowance. For full board, there will be no remaining daily allowance. This also applies if the boarding fees are included in the refundable travel expenses, overnight allowance or additional expenses (such as meals during a flight).
If the business trip lasts longer than 14 days in the same external business location, the daily allowance is reduced as from day 15 by 50%.
The amount of daily allowance abroad:
Please see the country list of the Federal Ministry of the Inerior 2015 for information on the amount of daily allowance abroad per calendar day in the event of 24 hr absence.
For single-day trips and absent for over 8 hours 80 % of the amounts stated in the list.
For trips lasting several days, for the days of departure and return , if the traveller has accommodation away from home, each 80% of the amounts stated in the list.
For regions or countries that are not included in the list mentioned above, the daily allowance abroad from Luxembourg is decisive. If lunches are had in a canteen (such as foreign university canteens), the daily allowance abroad amounts to 80% of the amounts stated in the list.
If the stay abroad lasts more than 14 days, not including the days travelling there and back, then 10% is deducted from the daily allowance abroad.