Figures · DE · per-diem

Auslandstagegelder (Verpflegung und Übernachtung)

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.

Id: de-auslandstagegelder
Dated periods: 438
Re-read by: 2026-12-31

Periods

438 dated

Every dated period this regime holds, newest first
From	To	Published	Lines	Figure	Tier
2026-01-01	open	2025-12-05	214	21.00–83.00 EUR/day	needs a key
2025-01-01	2025-12-31	2024-12-02	224	20.00–77.00 EUR/day	open

A destination the table does not list

points at Luxemburg

Für die in der Bekanntmachung nicht erfassten Länder ist der für Luxemburg geltende Pauschbetrag maßgebend, für nicht erfasste Übersee- und Außengebiete eines Landes ist der für das Mutterland geltende Pauschbetrag maßgebend.

An unlisted COUNTRY takes the Luxembourg figures. An unlisted overseas or outlying TERRITORY takes those of its mother country, deciding which a place is, and which country it belongs to, is a judgement the corpus will not make on your behalf. Ask again with the destination the rule points at.

https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-12-05-steuerliche-behandlung-reisekosten-2026.pdf?__blob=publicationFile&v=1

Destinations

236 published

One page each, with every dated line and what a provided meal deducts.

What you must decide

3 conditions

Published beside the figure, and never applied for you.

An employee deducts 1 230 EUR a year without proving anything
The Arbeitnehmer-Pauschbetrag is deducted automatically from employment income. Real Werbungskosten, this figure among them, only change the tax due once their total exceeds it, and then only if proven. Comparing the two needs the employee’s other professional costs, which are theirs. Nothing here restricts an employer’s reimbursement, which is exempt under a different provision.
https://www.gesetze-im-internet.de/estg/__9a.html
The accommodation flat rate is for employer reimbursement only
An employer may reimburse the published nightly flat rate without receipts. An employee deducting the cost from taxable income may not use it and must produce the bill. The figure is published on every destination; which of the two you are doing is yours.
https://www.gesetze-im-internet.de/estg/__9.html
Which destination applies on a day of travel
On a day of arrival or departure without work, the rate is that of the place reached before midnight; on a one-day trip abroad, that of the last place worked. Deciding it needs the itinerary, which is the caller’s.
https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-12-05-steuerliche-behandlung-reisekosten-2026.pdf?__blob=publicationFile&v=1

Sources

4 cited

Einkommensteuergesetz § 9 Abs. 4a, Werbungskosten, Verpflegungspauschalenread 2026-09-05
https://www.gesetze-im-internet.de/estg/__9.html
Einkommensteuergesetz § 3 Nr. 16, steuerfreie Reisekostenerstattungread 2026-09-02
https://www.gesetze-im-internet.de/estg/__3.html
Bundesministerium der Finanzen, BMF-Schreiben, 5 December 2025read 2026-09-01
https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-12-05-steuerliche-behandlung-reisekosten-2026.pdf?__blob=publicationFile&v=1
Bundesministerium der Finanzen, BMF-Schreiben, 2 December 2024read 2026-09-01
https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2024-12-02-steuerliche-behandlung-reisekosten-2025.pdf?__blob=publicationFile&v=15

Ask the API

2026-11-04

curl "https://api.lexrates.com/v1/regimes/de-auslandstagegelder"

How the API answers

Nearby

3 in Germany

Germany publishes more than one set of figures, and they are different mechanisms rather than variants of one.Entfernungspauschale (Pendlerpauschale)Kilometerpauschale (Dienstreise)Verpflegungsmehraufwand (Inland)

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