The Federal Ministry of Finance has published the new lump sums for additional subsistence expenses and accommodation costs for business and company-related business trips abroad, which are from 1.1.2026 apply. The amounts can be found in the table attached to the BMF letter. The following will change not all lump sums, but only for some countries. The new amounts that will apply from 2026 are shown in bold in the table.
The following should also be noted:
- With one-day For trips abroad, the corresponding lump sum of the last place of work abroad is decisive. For trips lasting several days in different countries, the following applies in particular to the calculation of the per diems for meals on the day of arrival and departure and on the intermediate days (days with a 24-hour absence):
When traveling from Germany to abroad or from abroad to Germany, the following is required without taking action the lump sum of the place that is reached before midnight local time is decisive. - When traveling from abroad to Germany or from Germany to abroad, the corresponding lump sum of the last place of work authoritative.
- For the intermediate days, the corresponding lump sum of the place that the employee reaches before midnight local time is generally decisive.
- If the day of the return journey from an away activity lasting several days to the home or first place of work is followed by a further away activity lasting one or more days, only the higher meals allowance must be taken into account.
If meals are provided by the employer or by a third party at the employer's instigation, the Reduction of the meals allowance The deduction must be made on a daily basis, i.e. from the meals allowance applicable to the respective day of travel for a 24-hour absence, irrespective of the country in which the respective meal was provided.
Practical example:
An engineer returns to his home on Tuesday from several days away in Strasbourg (France). After packing his documents and new clothes, he travels on to Copenhagen (Denmark) for another out-of-town trip lasting several days. He arrives in Copenhagen at 11.00 pm. The overnight stays - each with breakfast - were booked and paid for in advance by the employer.
A flat rate of €36 applies to Tuesday as the day of return from Strasbourg and a flat rate of €50 as the day of arrival in Copenhagen. For Tuesday, therefore, only the higher meal allowance of € 50 is to be applied. Due to the provision of breakfast as part of the overnight stay in Strasbourg, the per diem for meals is to be reduced by € 15 (20 % of the per diem for meals for Copenhagen of € 75 for a full calendar day) to € 35.
The amounts set for the Philippines also apply to Micronesia, the amounts for Trinidad and Tobago also apply to the states of Antigua and Barbuda, Dominica, Grenada, Guyana, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines and Suriname, which are part of its jurisdiction. For the countries listed in the notice Countries not included is the one for Luxembourg applicable lump sum is decisive, for not recorded Overseas and foreign territories of a country, the lump sum applicable in the home country is decisive. The Lump sums for accommodation costs are only applicable in the cases of Employer reimbursement applicable (R 9.7 para. 3 LStR). Only the actual accommodation costs are relevant for the deduction of income-related expenses (R 9.7 para. 2 LStR); this applies accordingly to the deduction of business expenses (R 4.12 para. 2 and 3 EStR).
The overview of the new lump sums has been published on the BMF website (click here).