What are per diem rates for business travel?
Are per diem rates mandatory?
What are the most important things to know about per diem rates in Germany?
What expenses are covered by per diem rates for Germany?
- Meals purchased during business trips
- Costs for private non-commercial accommodation
What expenses aren’t covered by per diem rates for Germany?
- Flights
- Hotels or other commercial accommodation
- Ground transportation to/from airports and to/from meetings
- Meals and other incidental expenses while meeting clients
How are per diem rates in Germany calculated for domestic and international trips?
Per diem rates during domestic and international trips
- For business trips under 8 hours, no meal allowance is provided.
- Business trips between 8 and 24 hours are subject to a reduced meal allowance rate.
- Full days (24 hours), where the full meal allowance applies
- Arrival/departure days, where the reduced meal allowance rate applies
- Overnight packages include allowances for accommodation and food
One-day trips
Per diem rates Germany 2024
Under 8 hours
No allowance
Between 8 and 24 hours
€14
Multi-day trips
Per diem rates Germany 2024
Arrival and departure day
€14
Full days/24 hours
€28
Overnight stay packages (accommodation allowance)
€20
Per diem rates for domestic and international trips: A quick example
- Tuesday (classed as the day of arrival): €14 meal allowance
- Wednesday (full day): €28 meal allowance
- Thursday (full day): €28 meal allowance
- Friday (classed as the day of departure): €14 meal allowance
- 3 overnight stay packages: €60
Are there different guidelines for accommodation and meal allowances when employees travel internationally?
- There is a lump sum allowance for additional meal expenses for absences lasting at least 24 hours per calendar day.
- There is a lump sum allowance for additional meal expenses for arrival and departure days and absences exceeding 8 hours per calendar day.
- A separate accommodation allowance applies for overnight stays in foreign countries.
Country/City
Lump sum allowance for additional meal expenses for absences lasting at least 24 hours per calendar day (€)
Lump sum allowance for additional meal expenses for arrival and departure days and absences exceeding 8 hours per calendar day (€)
Accommodation allowance (€)
United States of America (USA)
63 (Boston), 62 (Houston)
42 (Boston), 41 (Houston)
333 (Boston), 204 (Houston)
Australia
74 (Canberra), 57 (Sydney)
49 (Canberra), 38 (Sydney)
186 (Canberra), 173 (Sydney)
Italy
42 (Milan), 48 (Rome)
28 (Milan), 32 (Rome)
191 (Milan), 150 (Rome)
Portugal
32
21
111
Finland
54
36
171
Ireland
58
39
129
Estonia
29
20
85
Kuwait
56
37
241
Sweden
66
44
140
Burundi
36
24
138
Are the per diem rates different in some of the key German cities?
Benefit your business with a better understanding of per diem rates in Germany
Frequently Asked Questions
Are per diems tax-free?
Do per diem rates change based on the city where my company is based?
How can I manage per diem rates alongside my expense management processes?