{"id":19800,"date":"2026-03-17T11:18:39","date_gmt":"2026-03-17T10:18:39","guid":{"rendered":"https:\/\/www.n2f.com\/blog\/?p=19800"},"modified":"2026-03-17T11:18:41","modified_gmt":"2026-03-17T10:18:41","slug":"per-diem-allowances-verpflegungsmehraufwand-2026","status":"publish","type":"post","link":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/","title":{"rendered":"Per diem allowances (Verpflegungsmehraufwand) 2026: the current rates for Germany and abroad"},"content":{"rendered":"\n<p>Anyone who travels frequently for work is familiar with German per diem allowances. Yet in practice, questions often come up: which rates apply in which country? How should they be reported correctly? What will change in 2026?<\/p>\n\n\n\n<!--more-->\n\n\n\n<p>Whether it is a meeting in Munich or a business trip to London, different rules apply depending on the travel duration and destination. Errors can lead to tax adjustments and complications with the tax authorities.<\/p>\n\n\n\n<p>Learn everything you need to know about Verpflegungsmehraufwand, German per diem allowances in 2026: the applicable rates, how to avoid mistakes, and how smart tools simplify expense reporting. Stay in control of your travel expenses and remain compliant with local tax regulations.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Key takeaway: domestic rates remain unchanged in 2026, while international travel rates are updated. The Federal Ministry of Finance has published the new figures in its <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Lohnsteuer\/2025-12-05-steuerliche-behandlung-reisekosten-2026.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">latest guidance<\/a>.<\/p>\n<\/blockquote>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-contents\">Contents<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-size: revert; color: initial;\"><a href=\"#h-1-german-per-diem-allowances-verpflegungsmehraufwand-what-does-it-mean\">Per diem allowances: what does it mean?<\/a><\/span><\/li>\n\n\n\n<li><a href=\"http:\/\/h-2-per-diem-allowances-2026-rates-in-germany\">Per diem allowances 2026: rates in Germany<\/a><\/li>\n\n\n\n<li><span style=\"font-size: revert; color: initial;\"><a href=\"http:\/\/h-3-per-diem-allowances-2026-international-rates\">Per diem allowances 2026: international rates<\/a><\/span><\/li>\n<\/ol>\n\n\n\n<p><a href=\"#tabelle\">Table with 2026 per diem allowances<\/a><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-size: revert; color: initial;\"><a href=\"#h-4-per-diem-allowances-vs-actual-costs-what-is-the-difference\">Per diem allowances vs actual costs: what is the difference?<\/a><\/span><\/li>\n\n\n\n<li><span style=\"font-size: revert; color: initial;\"><a href=\"#h-5-risks-of-incorrect-reporting\">Risks of incorrect reporting<\/a><\/span><\/li>\n\n\n\n<li><span style=\"font-size: revert; color: initial;\"><a href=\"#h-6-reporting-per-diem-allowances-three-methods-compared\">Reporting per diem allowances: three methods compared<\/a><\/span><\/li>\n\n\n\n<li><span style=\"font-size: revert; color: initial;\"><a href=\"#h-7-per-diem-allowances-who-is-affected-and-how\">Per diem allowances: who is affected and how?<\/a><\/span>\n<ul class=\"wp-block-list\">\n<li><a href=\"#h-as-an-employee\">As an employee<\/a><\/li>\n\n\n\n<li><a href=\"#h-as-an-hr-manager\">As an HR manager<\/a><\/li>\n\n\n\n<li><a href=\"#h-as-a-finance-leader\">As a finance leader<\/a><\/li>\n\n\n\n<li><a href=\"#h-as-an-sme-owner\">As an SME owner<\/a><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><span style=\"font-size: revert; color: initial;\"><a href=\"#h-8-automatically-calculate-per-diem-allowances\">Automatically calculate per diem allowances<\/a><\/span><\/li>\n<\/ol>\n\n\n\n<p><a href=\"#h-conclusion\">Conclusion<\/a><br><a href=\"#h-frequently-asked-questions-faq\">Frequently asked questions (FAQ)<br><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-german-per-diem-allowances-verpflegungsmehraufwand-what-does-it-mean\">1- German per diem allowances (Verpflegungsmehraufwand): what does it mean? <\/h2>\n\n\n\n<p>Business travel often leads to higher meal costs than everyday life. Takeaway breakfast, lunch at a restaurant, evening drinks: <strong>per diem allowances <\/strong>compensate for these additional expenses.<\/p>\n\n\n\n<p>In Germany, the flat rate method is usually used. A fixed amount is paid automatically, regardless of the actual expense. No receipts are required, only confirmation of the business trip.<\/p>\n\n\n\n<p>The applicable rate depends on travel duration and destination. If the absence lasts less than 8 hours, there is no reimbursement. Destinations are divided between domestic travel and international travel.<\/p>\n\n\n\n<p>Per diem allowances apply when employees temporarily leave their home and primary workplace for business purposes. These tax free employer reimbursements only cover additional costs caused by the absence. For short local trips or travel under the 8 hour threshold, the allowance does not apply.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Important: per diem allowances do not cover the actual travel expenses. Transportation and accommodation costs are reimbursed separately and typically covered in full.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-per-diem-allowances-2026-rates-in-germany\">2- <span style=\"font-size: revert; color: initial;\">Per diem allowances 2026: rates in Germany<\/span><\/h2>\n\n\n\n<p>A legislative reform initially planned to increase per diem rates in 2024, but the adjustment was not implemented. As a result, the per diem allowances for business travel within Germany remain unchanged in 2026.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Half day allowance (Halbtagespauschale<\/strong>)<strong>:<\/strong> if you are away between 8 and 24 hours, or on the first and last day of a multi day trip, the allowance is \u20ac14.<\/li>\n\n\n\n<li><strong>Full day allowance (Ganztagespauschale<\/strong>)<strong>:<\/strong> if you are away from your usual workplace for more than 24 hours, the allowance is \u20ac28.<\/li>\n<\/ul>\n\n\n\n<p>The 1:2 ratio between both allowances remains unchanged.<\/p>\n\n\n\n<p>Meal deductions for meals included in accommodation prices also remain the same:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>20% (\u20ac5.60) for breakfast<\/li>\n\n\n\n<li>40% (\u20ac11.20) for lunch or dinner<\/li>\n<\/ul>\n\n\n\n<p>These amounts are deducted from the \u20ac28 full day allowance. The accommodation allowance (\u00dcbernachtungpauschale) for domestic travel remains \u20ac20 per night in 2026. In practice, companies usually reimburse actual hotel costs in full.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-per-diem-allowances-2026-international-rates\">3- <span style=\"font-size: revert; color: initial;\">Per diem allowances 2026: international rates<\/span><\/h2>\n\n\n\n<p>For <a href=\"https:\/\/www.n2f.com\/en\/expense-report\/international-expense-management\/\" target=\"_blank\" rel=\"noreferrer noopener\">international business travel<\/a>, rates vary by country and often by city or region. The allowances reflect cost differences between destinations.<\/p>\n\n\n\n<p>This is why per diem rates in major cities such as Paris, Warsaw, and Madrid can differ significantly from other regions within the same country. In most cases, international rates are higher than domestic allowances.<\/p>\n\n\n\n<p>&#x1f449; A complete list of all countries is available <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Lohnsteuer\/2025-12-05-steuerliche-behandlung-reisekosten-2026.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">in the official guidance<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.n2f.com\/en\/expense-report\/\" target=\"_blank\" rel=\" noreferrer noopener\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"379\" src=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?resize=720%2C379&#038;ssl=1\" loading=\"lazy\" alt=\"Know more about N2F\" class=\"wp-image-19035\" srcset=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?w=950&amp;ssl=1 950w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?resize=300%2C158&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?resize=768%2C404&amp;ssl=1 768w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?resize=100%2C53&amp;ssl=1 100w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?resize=700%2C368&amp;ssl=1 700w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/a><\/figure>\n\n\n\n<p>Below is the <strong>table with the 2026 per diem allowances<\/strong> (Verpflegungspauschalen) in euros. Changes compared with 2025 are highlighted in bold.<\/p>\n\n\n\n<figure id=\"tabelle\" class=\"wp-block-table is-style-stripes\"><table><thead><tr><td><strong>TRAVEL DESTINATION<\/strong><\/td><td><strong>8 to 24 hours*<\/strong><\/td><td><strong>More than 24 hours<\/strong><\/td><td><strong>Accomodation<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>BELGIUM<\/strong><\/td><td>40<\/td><td>59<\/td><td>141<\/td><\/tr><tr><td><strong>DENMARK<\/strong><\/td><td>50<\/td><td>75<\/td><td>183<\/td><\/tr><tr><td><strong>CHINA<\/strong><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td><strong>Beijing<\/strong><\/td><td><strong>38<\/strong><\/td><td><strong>57<\/strong><\/td><td><strong>184<\/strong><\/td><\/tr><tr><td>Shanghai<\/td><td><strong>32<\/strong><\/td><td><strong>48<\/strong><\/td><td><strong>142<\/strong><\/td><\/tr><tr><td>Hong Kong<\/td><td><strong>56<\/strong><\/td><td><strong>83<\/strong><\/td><td><strong>209<\/strong><\/td><\/tr><tr><td>Other regions<\/td><td>32<\/td><td>48<\/td><td><strong>142<\/strong><\/td><\/tr><tr><td><strong>FRANCE<\/strong><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Paris (and departments 77, 78, <br>91 bis 95)<\/td><td>39<\/td><td>58<\/td><td>159<\/td><\/tr><tr><td>Other regions<\/td><td>36<\/td><td>53<\/td><td>105<\/td><\/tr><tr><td><strong>UNITED KINGDOM<\/strong><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>London<\/td><td>44<\/td><td>66<\/td><td>163<\/td><\/tr><tr><td>Other regions<\/td><td><strong>36<\/strong><\/td><td><strong>53<\/strong><\/td><td><strong>105<\/strong><\/td><\/tr><tr><td><strong>ITALY<\/strong><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Milan<\/td><td>28<\/td><td>42<\/td><td>191<\/td><\/tr><tr><td>Roma<\/td><td>32<\/td><td>48<\/td><td>150<\/td><\/tr><tr><td><strong>JAPAN<\/strong><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Tokio<\/td><td>33<\/td><td>50<\/td><td>285<\/td><\/tr><tr><td>Other regions<\/td><td>22<\/td><td>33<\/td><td>141<\/td><\/tr><tr><td><strong>NETHERLANDS<\/strong><\/td><td><strong>39<\/strong><\/td><td><strong>58<\/strong><\/td><td><strong>167<\/strong><\/td><\/tr><tr><td><strong>AUSTRIA<\/strong><\/td><td>33<\/td><td>50<\/td><td>117<\/td><\/tr><tr><td><strong>POLAND<\/strong><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Wroclaw<\/td><td>23<\/td><td>34<\/td><td>124<\/td><\/tr><tr><td>Warschau<\/td><td>27<\/td><td>40<\/td><td>143<\/td><\/tr><tr><td>Other regions<\/td><td>23<\/td><td>24<\/td><td>124<\/td><\/tr><tr><td><strong>RUSSIAN FEDERATION<\/strong><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Moskow<\/td><td>20<\/td><td>30<\/td><td>235<\/td><\/tr><tr><td>St. Petersburg<\/td><td>28<\/td><td>19<\/td><td>133<\/td><\/tr><tr><td>Other regions<\/td><td>28<\/td><td>19<\/td><td>133<\/td><\/tr><tr><td><strong>SWITZERLAND<\/strong><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Bern<\/td><td><strong>55<\/strong><\/td><td><strong>82<\/strong><\/td><td><strong>195<\/strong><\/td><\/tr><tr><td>Geneva<\/td><td><strong>47<\/strong><\/td><td><strong>70<\/strong><\/td><td><strong>197<\/strong><\/td><\/tr><tr><td>Other regions<\/td><td><strong>47<\/strong><\/td><td><strong>70<\/strong><\/td><td><strong>195<\/strong><\/td><\/tr><tr><td><strong>SPAIN<\/strong><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>Madrid<\/td><td>28<\/td><td>44<\/td><td>131<\/td><\/tr><tr><td>Canary Islands<\/td><td>24<\/td><td>36<\/td><td>103<\/td><\/tr><tr><td>Palma de Mallorca<\/td><td>29<\/td><td>44<\/td><td>142<\/td><\/tr><tr><td>Barcelona<\/td><td>23<\/td><td>34<\/td><td>144<\/td><\/tr><tr><td>Other regions<\/td><td>23<\/td><td>34<\/td><td>103<\/td><\/tr><tr><td><strong>USA<\/strong><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>San Francisco<\/td><td>40<\/td><td>59<\/td><td>327<\/td><\/tr><tr><td>Chicago<\/td><td>44<\/td><td>65<\/td><td>233<\/td><\/tr><tr><td>Los Angeles<\/td><td>43<\/td><td>64<\/td><td>262<\/td><\/tr><tr><td>Boston<\/td><td>42<\/td><td>63<\/td><td>333<\/td><\/tr><tr><td>New York City<\/td><td>44<\/td><td>66<\/td><td>308<\/td><\/tr><tr><td>Atlanta<\/td><td>52<\/td><td>77<\/td><td>182<\/td><\/tr><tr><td>Washington, D.C.<\/td><td>44<\/td><td>66<\/td><td>203<\/td><\/tr><tr><td>Houston<\/td><td>41<\/td><td>62<\/td><td>204<\/td><\/tr><tr><td>Miami<\/td><td>44<\/td><td>65<\/td><td>256<\/td><\/tr><tr><td>Other regions<\/td><td>40<\/td><td>59<\/td><td>182<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>*or on the day of arrival or departure<\/em><\/p>\n\n\n\n<p>These values apply to absences between 8 and 24 hours or to the arrival and departure days.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Even for international travel, allowances may be reduced when meals are already paid by the company: 20 percent for breakfast and 40 percent for lunch or dinner.<\/p>\n<\/blockquote>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.n2f.com\/en\/expense-report\/international-expense-management\/\"><strong>Automatically calculate per diem allowances<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p id=\"h-automatically-calculate-per-diem-allowances\">Travel expense policies can be configured in the N2F platform. The correct allowances are automatically applied based on the travel dates entered.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-per-diem-allowances-vs-actual-costs-what-is-the-difference\">4- <span style=\"font-size: revert; color: initial;\">Per diem allowances vs actual costs: what is the difference?<\/span><\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Per diem allowances are tax free flat rate reimbursements for business travel away from the primary workplace. They do not require receipts or proof of actual expenses.<\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>In Germany, the domestic allowance is \u20ac14 for more than 8 hours and \u20ac28 for more than 24 hours. International allowances are higher and vary by country. These flat rates apply regardless of the employee\u2019s real spending.<\/p>\n<\/blockquote>\n\n\n\n<p>Actual meal reimbursements require receipts. However, tax free reimbursement is limited to the amount of the allowance. Employees can claim higher costs on their tax return, but the deduction remains capped at the standard allowance.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Advantages of the allowance:<\/strong> simple and tax free.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Disadvantage:<\/strong> it may not cover unusually high meal costs.<\/li>\n<\/ul>\n\n\n\n<p>Most companies choose allowances because reimbursing actual expenses requires more administration. If meals are included in hotel rates, the allowance must be reduced accordingly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-example-business-trip-to-paris\">Example: business trip to Paris<\/h3>\n\n\n\n<p>Here is a concrete example. Mr Winter works in Dresden and travels to Paris on Monday at 10:00. He returns on Thursday at 16:00, so both arrival and departure days are counted. Breakfast is included in the hotel rate for three days and paid by the company.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-expense-reporting\">Expense reporting:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Arrival day<\/strong>, no breakfast: \u20ac39<\/li>\n\n\n\n<li><strong>Day 2 and day 3:<\/strong> \u20ac58 per day minus \u20ac11.60 breakfast deduction = \u20ac46.40 per day<\/li>\n\n\n\n<li><strong>Departure day:<\/strong> \u20ac39 minus \u20ac11.60 breakfast deduction = \u20ac27.40<\/li>\n<\/ul>\n\n\n\n<p><strong>Total reimbursement:<\/strong> Mr Winter receives \u20ac159.20 in per diem allowances for his four day trip to Paris.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-risks-of-incorrect-reporting\">5- <span style=\"font-size: revert; color: initial;\">Risks of incorrect reporting<\/span><\/h2>\n\n\n\n<p>Errors in <a href=\"https:\/\/www.n2f.com\/blog\/en\/what-are-expense-claims\/\" target=\"_blank\" rel=\"noreferrer noopener\">expense reporting<\/a> can create consequences for both employers and employees. Common issues include duplicate receipts, incorrect allowance calculations, or inaccurate travel times. Fraud attempts also cost companies significant amounts.<\/p>\n\n\n\n<p>A <a href=\"https:\/\/www.n2f.com\/en\/expense-report\/\" target=\"_blank\" rel=\"noreferrer noopener\">travel and expense management solution<\/a> with automated compliance checks and fraud detection helps prevent these problems.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-audit-related-risks\">Audit related risks<\/h3>\n\n\n\n<p>The most common risk is applying the wrong allowance. For example, using international rates for domestic travel or misapplying the 8 hour or 24 hour rule. Tax authorities check these details carefully.<\/p>\n\n\n\n<p>The second most common issue is forgetting to apply deductions for meals included in hotel prices. Missing travel confirmations can also raise red flags. Audits can review records going back up to four years.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-financial-consequences\">Financial consequences<\/h3>\n\n\n\n<p>If errors are found, employers may have to pay additional taxes plus 6 percent interest. In cases of gross negligence, fines can reach \u20ac50,000.<\/p>\n\n\n\n<p>Example: 100 incorrect allowances at \u20ac28 each can generate more than \u20ac3,500 in additional costs.<\/p>\n\n\n\n<p>Employees may have to repay amounts that are reclassified as taxable income. In cases of intentional misconduct, termination may occur. Repeated tax issues can also affect creditworthiness.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Recommendation:<\/strong> specialized travel and expense management software combined with regular training helps ensure compliant expense reporting and significantly reduces risks.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-reporting-per-diem-allowances-three-methods-compared\">6 &#8211; <span style=\"font-size: revert; color: initial;\">Reporting per diem allowances: three methods compared<\/span><\/h2>\n\n\n\n<p>Per diem allowances can be reported in three different ways. However, not every method suits every company. The differences become clear when travel volume increases or when international allowances vary by country.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Method<\/strong><\/td><td><strong>Advantages<\/strong><\/td><td><strong>Disadvantages<\/strong><\/td><\/tr><tr><td><em>Manual<\/em><\/td><td>Free and flexible for very few trips<\/td><td>Time consuming, high error risk for allowances and deductions, higher audit risk<\/td><\/tr><tr><td><em>Excel<\/em><\/td><td>Templates with formulas are available, manageable for small businesses<\/td><td>Manual data entry, outdated when regulations change, version control issues in teams<\/td><\/tr><tr><td><em>Software such as N2F<\/em><\/td><td>Automatic calculation based on travel dates and destination, policy checks, compliant reporting, <a href=\"https:\/\/www.n2f.com\/en\/expense-report\/expense-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\">centralized reporting<\/a><\/td><td>Monthly cost, onboarding time<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-how-smart-software-works\">How smart software works<\/h3>\n\n\n\n<p>Enter the travel dates and destination. The system automatically calculates the correct allowances, including domestic or international rules, 8 hour and 24 hour thresholds, and meal deductions. The process continues with approval workflows and legally compliant archiving.<\/p>\n\n\n\n<p><strong>Benefits are clear:<\/strong> consistent policy enforcement, less administrative work, and full transparency.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-which-method-for-which-company\">Which method for which company<\/h3>\n\n\n\n<p>Manual reporting only works for companies with fewer than five trips per month. Excel may work for small teams. For higher volumes, specialized software can reduce reporting time by up to 80 percent and significantly reduce tax risks.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.n2f.com\/blog\/en\/top-10-best-expense-management-software-in-the-uk\/\"><strong>Read also:<\/strong> the 10 Best Expense Management Softwares in the UK<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-per-diem-allowances-who-is-affected-and-how\">7- <span style=\"font-size: revert; color: initial;\">Per diem allowances: who is affected and how?<\/span><\/h2>\n\n\n\n<p>Per diem allowances affect everyone involved in business travel, from tax free reimbursements to administrative responsibilities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-as-an-employee\">As an employee<\/h3>\n\n\n\n<p>You receive the allowance tax free from your employer, \u20ac14 or \u20ac28 for domestic travel. No receipts are required. If your employer does not reimburse the allowance, you can claim it as a tax deduction in your tax return for up to three months per workplace. Any deductions for hotel meals are applied by the employer.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-as-an-hr-manager\">As an HR manager<\/h3>\n\n\n\n<p>The HR team verifies travel <a href=\"https:\/\/www.n2f.com\/en\/expense-report\/expense-report-approval\/\" target=\"_blank\" rel=\"noreferrer noopener\">requests and ensures compliance<\/a> with the 8 hour and 24 hour rules. Business travel must be documented accurately. Regular training helps employees understand allowances and meal deductions. Software significantly simplifies expense reporting and compliance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-as-a-finance-leader\">As a finance leader<\/h3>\n\n\n\n<p>Accounting reimburses allowances tax free, applies meal deductions, and keeps supporting documentation for 10 years using <a href=\"https:\/\/www.n2f.com\/en\/expense-report\/legal-achiving\/\" target=\"_blank\" rel=\"noreferrer noopener\">secure digital archiving<\/a>. In case of tax audits, finance teams are responsible for adjustments and interest. Automated systems significantly reduce errors, especially with the updated international rules for 2026.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-as-an-sme-owner\">As an SME owner<\/h3>\n\n\n\n<p>Correctly applying allowances can reduce tax exposure. Combine meal allowances with reimbursement for transportation and accommodation costs. Clear travel expense policies help prevent mistakes. For entrepreneurs, per diem allowances are particularly useful for client visits: tax free and receipt free.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-8-automatically-calculate-per-diem-allowances\">8 &#8211; <span style=\"font-size: revert; color: initial;\">Automatically calculate per diem allowances<\/span><\/h2>\n\n\n\n<p><strong>Per diem rules can appear complex:<\/strong> different allowances depending on time away from home and the primary workplace, destination, travel duration, and meal deductions.<\/p>\n\n\n\n<p>This is where professional tools make a difference. Automated systems calculate the correct allowances as soon as travel data is entered, including compliance checks. <a href=\"https:\/\/www.n2f.com\/blog\/en\/essential-expense-policy-guidelines-with-practical-examples\/\" target=\"_blank\" rel=\"noreferrer noopener\">Travel expense policies<\/a> are embedded in the platform and allowances are automatically applied.<\/p>\n\n\n\n<p>Manage your expense reports quickly, accurately, and fully digitally. Save time, reduce errors, and maintain full visibility over travel expenses. Easy to use and flexible for companies of any size.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-conclusion\">Conclusion<\/h2>\n\n\n\n<p>Per diem allowances may seem complex, but with the right knowledge they allow companies to manage travel expenses efficiently and in compliance with local tax regulations.<\/p>\n\n\n\n<p>With N2F, you manage expense reports quickly, accurately, and fully digitally. Save time, reduce errors, and maintain full visibility across all business expenses. Easy to use and flexible for companies of any size. Learn more.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.n2f.com\/en\/expense-report\/\" target=\"_blank\" rel=\" noreferrer noopener\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"379\" src=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?resize=720%2C379&#038;ssl=1\" loading=\"lazy\" alt=\"Know more about N2F\" class=\"wp-image-19035\" srcset=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?w=950&amp;ssl=1 950w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?resize=300%2C158&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?resize=768%2C404&amp;ssl=1 768w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?resize=100%2C53&amp;ssl=1 100w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/12\/expense-reports-with-n2f.png?resize=700%2C368&amp;ssl=1 700w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-frequently-asked-questions-faq\">Frequently asked questions (FAQ)<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1773739603337\"><strong class=\"schema-faq-question\">When do you receive a German per diem allowance? (Verpflegungsmehraufwand)<\/strong> <p class=\"schema-faq-answer\">In Germany, you are eligible when a business trip requires you to be away from home and your primary workplace for more than 8 hours. The allowance is \u20ac14. For absences longer than 24 hours, it is \u20ac28 for domestic travel. Arrival and departure days count as half days. There is no reimbursement for absences under 8 hours.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773739919399\"><strong class=\"schema-faq-question\">Is the employer required to pay per diem allowances?<\/strong> <p class=\"schema-faq-answer\">No. Payment is voluntary. Employers can reimburse the allowances tax free, which is why many companies include them in their travel expense policy. If your employer does not reimburse the allowance, you can claim it as a tax deduction<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773739926263\"><strong class=\"schema-faq-question\">What is the per diem allowance for 2026?<\/strong> <p class=\"schema-faq-answer\">For domestic travel: \u20ac14 for absences over 8 hours and \u20ac28 for absences over 24 hours. International allowances vary by country.<br>More details are available in the international travel section or in the <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Lohnsteuer\/2025-12-05-steuerliche-behandlung-reisekosten-2026.pdf?__blob=publicationFile&amp;v=2\" target=\"_blank\" rel=\"noreferrer noopener\">official guidance<\/a>.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773739942424\"><strong class=\"schema-faq-question\">How do I prove my per diem allowance?<\/strong> <p class=\"schema-faq-answer\">You do not need receipts. A confirmation of the business trip and documentation of travel times are sufficient. The allowance is paid regardless of actual spending.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773739991318\"><strong class=\"schema-faq-question\">What happens if the reporting is incorrect?<\/strong> <p class=\"schema-faq-answer\">Errors can lead to financial consequences. Employers may need to pay additional taxes and interest, and fines may apply in cases of gross negligence. Employees may need to repay amounts that become taxable income. The most common mistakes are incorrect allowances or missing meal deductions.<br>More details are available in section 5.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773740000086\"><strong class=\"schema-faq-question\">Per diem allowances vs actual costs: which is better?<\/strong> <p class=\"schema-faq-answer\">The allowance is usually more practical: no receipts required and tax free reimbursement. Actual costs only make sense when expenses are significantly higher and supported by receipts. Most companies prefer allowances because they reduce administrative workload.<\/p> <\/div> <\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anyone who travels frequently for work is familiar with German per diem allowances. Yet in practice, questions often come up: which rates apply in which&#8230;<\/p>\n","protected":false},"author":11,"featured_media":19803,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[246,885],"tags":[387,1151,664,634,214],"ppma_author":[706],"class_list":["post-19800","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-trip","category-expense-claims","tag-accounting","tag-allowances","tag-business-expenses","tag-expense-claims","tag-expense-report"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Per Diem Allowances in Germany and Abroad: the 2026 Rates - Blog N2F.com<\/title>\n<meta name=\"description\" content=\"Anyone who travels frequently for work is familiar with Germany per diem allowances. Yet in practice, questions often come up: which rates apply in which country? How should they be reported correctly? What will change in 2026?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Per diem allowances (Verpflegungsmehraufwand) 2026: the current rates for Germany and abroad\" \/>\n<meta property=\"og:description\" content=\"Anyone who travels frequently for work is familiar with Germany per diem allowances. Yet in practice, questions often come up: which rates apply in which country? How should they be reported correctly? 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Mes sp\u00e9cialit\u00e9s : \u00e9crire et manger du chocolat.","url":"https:\/\/www.n2f.com\/blog\/author\/louisem\/"},{"@type":"Question","@id":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773739603337","position":1,"url":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773739603337","name":"When do you receive a German per diem allowance? (Verpflegungsmehraufwand)","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"In Germany, you are eligible when a business trip requires you to be away from home and your primary workplace for more than 8 hours. The allowance is \u20ac14. For absences longer than 24 hours, it is \u20ac28 for domestic travel. Arrival and departure days count as half days. There is no reimbursement for absences under 8 hours.","inLanguage":"fr-FR"},"inLanguage":"fr-FR"},{"@type":"Question","@id":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773739919399","position":2,"url":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773739919399","name":"Is the employer required to pay per diem allowances?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"No. Payment is voluntary. Employers can reimburse the allowances tax free, which is why many companies include them in their travel expense policy. If your employer does not reimburse the allowance, you can claim it as a tax deduction","inLanguage":"fr-FR"},"inLanguage":"fr-FR"},{"@type":"Question","@id":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773739926263","position":3,"url":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773739926263","name":"What is the per diem allowance for 2026?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"For domestic travel: \u20ac14 for absences over 8 hours and \u20ac28 for absences over 24 hours. International allowances vary by country.<br>More details are available in the international travel section or in the <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Lohnsteuer\/2025-12-05-steuerliche-behandlung-reisekosten-2026.pdf?__blob=publicationFile&amp;v=2\" target=\"_blank\" rel=\"noreferrer noopener\">official guidance<\/a>.","inLanguage":"fr-FR"},"inLanguage":"fr-FR"},{"@type":"Question","@id":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773739942424","position":4,"url":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773739942424","name":"How do I prove my per diem allowance?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"You do not need receipts. A confirmation of the business trip and documentation of travel times are sufficient. The allowance is paid regardless of actual spending.","inLanguage":"fr-FR"},"inLanguage":"fr-FR"},{"@type":"Question","@id":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773739991318","position":5,"url":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773739991318","name":"What happens if the reporting is incorrect?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Errors can lead to financial consequences. Employers may need to pay additional taxes and interest, and fines may apply in cases of gross negligence. Employees may need to repay amounts that become taxable income. The most common mistakes are incorrect allowances or missing meal deductions.<br>More details are available in section 5.","inLanguage":"fr-FR"},"inLanguage":"fr-FR"},{"@type":"Question","@id":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773740000086","position":6,"url":"https:\/\/www.n2f.com\/blog\/en\/per-diem-allowances-verpflegungsmehraufwand-2026\/#faq-question-1773740000086","name":"Per diem allowances vs actual costs: which is better?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"The allowance is usually more practical: no receipts required and tax free reimbursement. Actual costs only make sense when expenses are significantly higher and supported by receipts. Most companies prefer allowances because they reduce administrative workload.","inLanguage":"fr-FR"},"inLanguage":"fr-FR"}]}},"authors":[{"term_id":706,"user_id":11,"is_guest":0,"slug":"louisem","display_name":"Louise Mulatier","avatar_url":{"url":"https:\/\/www.n2f.com\/blog\/wp-content\/uploads\/2025\/09\/060-AJR53713-20250617-1-scaled.jpg?wsr","url2x":"https:\/\/www.n2f.com\/blog\/wp-content\/uploads\/2025\/09\/060-AJR53713-20250617-1-scaled.jpg?wsr"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/posts\/19800","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/comments?post=19800"}],"version-history":[{"count":3,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/posts\/19800\/revisions"}],"predecessor-version":[{"id":19804,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/posts\/19800\/revisions\/19804"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/media\/19803"}],"wp:attachment":[{"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/media?parent=19800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/categories?post=19800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/tags?post=19800"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/ppma_author?post=19800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}