By year
2021 to 2025Kilometerpauschale (Dienstreise), year by year.
| Year | Applies | Figure |
|---|---|---|
| Kilometerpauschale 2025 | to 2025-11-04, then the current tier | 0.20–0.30 EUR/km |
| Kilometerpauschale 2024 | the whole year | 0.20–0.30 EUR/km |
| Kilometerpauschale 2023 | the whole year | 0.20–0.30 EUR/km |
| Kilometerpauschale 2022 | the whole year | 0.20–0.30 EUR/km |
| Kilometerpauschale 2021 | the whole year | 0.20–0.30 EUR/km |
Periods
2 dated| From | To | Published | Figure | Tier |
|---|---|---|---|---|
| 2021-01-01 | open | – | 0.30 EUR/km | open |
| 2021-01-01 | open | – | 0.20 EUR/km | open |
What you must decide
1 conditionsPublished 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
Sources
3 citedBundesministerium der Finanzenread 2026-07-25
https://lsth.bundesfinanzministerium.de/lsth/2022/B-Anhaenge/Anhang-14/anhang-14.htmlEinkommensteuergesetz § 9, Werbungskostenread 2026-09-02
https://www.gesetze-im-internet.de/estg/__9.htmlEinkommensteuergesetz § 3 Nr. 16, steuerfreie Reisekostenerstattungread 2026-09-02
https://www.gesetze-im-internet.de/estg/__3.html
Ask the API
2026-11-04curl "https://api.lexrates.com/v1/regimes/de-kilometerpauschale"Nearby
3 in GermanyGermany publishes more than one set of figures, and they are different mechanisms rather than variants of one.Auslandstagegelder (Verpflegung und Übernachtung)Entfernungspauschale (Pendlerpauschale)Verpflegungsmehraufwand (Inland)
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