Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Germany → Mayotte, YT
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals | Kapstadt, Südafrika | 33 EUR per day | Full-day Verpflegungspauschale: applies for each calendar day on which the traveller is absent for at least 24 hours (Abwesenheitsdauer von mindestens 24 Stunden je Kalendertag). |
| Meals | Kapstadt, Südafrika | 22 EUR per day | Reduced Verpflegungspauschale: applies for the day of arrival and the day of departure of a multi-day trip, and for days with an absence of more than 8 hours per calendar day (An- und Abreisetag sowie bei einer Abwesenheitsdauer von mehr als 8 Stunden je Kalendertag). |
| Lodging | Kapstadt, Südafrika | 130 EUR per night | Flat-rate Übernachtungsgeld per night; usable only for tax-free employer reimbursement without individual receipts (R 9.7 Abs. 3 LStR); for the employee’s own income-tax deduction (Werbungskosten) only actual documented lodging costs are deductible. |
| Meals | Johannesburg, Südafrika | 36 EUR per day | Full-day Verpflegungspauschale: applies for each calendar day on which the traveller is absent for at least 24 hours (Abwesenheitsdauer von mindestens 24 Stunden je Kalendertag). |
| Meals | Johannesburg, Südafrika | 24 EUR per day | Reduced Verpflegungspauschale: applies for the day of arrival and the day of departure of a multi-day trip, and for days with an absence of more than 8 hours per calendar day (An- und Abreisetag sowie bei einer Abwesenheitsdauer von mehr als 8 Stunden je Kalendertag). |
| Lodging | Johannesburg, Südafrika | 129 EUR per night | Flat-rate Übernachtungsgeld per night; usable only for tax-free employer reimbursement without individual receipts (R 9.7 Abs. 3 LStR); for the employee’s own income-tax deduction (Werbungskosten) only actual documented lodging costs are deductible. |
| Meals | St. Lucia | 66 EUR per day | Full-day Verpflegungspauschale: applies for each calendar day on which the traveller is absent for at least 24 hours (Abwesenheitsdauer von mindestens 24 Stunden je Kalendertag).; The BMF letter provides that the amounts fixed for Trinidad and Tobago also apply to the states belonging to its consular district: Antigua and Barbuda, Dominica, Grenada, Guyana, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, and Suriname. |
| Meals | St. Lucia | 44 EUR per day | Reduced Verpflegungspauschale: applies for the day of arrival and the day of departure of a multi-day trip, and for days with an absence of more than 8 hours per calendar day (An- und Abreisetag sowie bei einer Abwesenheitsdauer von mehr als 8 Stunden je Kalendertag).; The BMF letter provides that the amounts fixed for Trinidad and Tobago also apply to the states belonging to its consular district: Antigua and Barbuda, Dominica, Grenada, Guyana, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, and Suriname. |
| Lodging | St. Lucia | 203 EUR per night | Flat-rate Übernachtungsgeld per night; usable only for tax-free employer reimbursement without individual receipts (R 9.7 Abs. 3 LStR); for the employee’s own income-tax deduction (Werbungskosten) only actual documented lodging costs are deductible.; The BMF letter provides that the amounts fixed for Trinidad and Tobago also apply to the states belonging to its consular district: Antigua and Barbuda, Dominica, Grenada, Guyana, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, and Suriname. |
Source URL:
https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-12-05-steuerliche-behandlung-reisekosten-2026.pdf?__blob=publicationFile&v=2
This source provides official travel rate information from bundesfinanzministerium.de.