Germany DE

Entfernungspauschale (Pendlerpauschale)mileage

Commuting. The unit is the ONE-WAY distance multiplied by days worked, never the distance driven. Unified at 0.38 from the first kilometre on 1 January 2026. Capped at 4 500 EUR a year unless the journey is made by your own or a provided car, where no ceiling applies.

0.38 EUR/km1 condition you applyre-read by 2027-01-31

Own or provided car

0.38 EUR/km

Public transport, bicycle or on foot

0.38 EUR/km

Kilometerpauschale (Dienstreise)mileage

Business trips. Unchanged by the 2026 commuting reform.

0.20–0.30 EUR/km, across 2 lines1 condition you applyre-read by 2027-01-31

Kraftwagen

0.30 EUR/km

Motorrad, Motorroller, Moped

0.20 EUR/km

Auslandstagegelder (Verpflegung und Übernachtung)per-diem

German business travel abroad, from 1 January 2025. The rate follows the destination, and several countries are split by city, 236 destinations across two years: 214 printed in the current table, 13 carried from the previous one, and 9 named in the letter's prose rather than in either table.

21.00–83.00 EUR/day, across 236 destinations3 conditions you applyre-read by 2026-12-31

Verpflegungsmehraufwand (Inland)per-diem

Domestic business travel. 28 EUR for a full 24-hour day, 14 EUR for an arrival or departure day and for any absence over 8 hours. Unchanged since 2021.

28.00 EUR/day2 conditions you applyre-read by 2027-01-31