Look up per diem reimbursement rates and mileage deductions for business travel worldwide.

Complete

Germany → Frankfurt, Hesse, Germany

These rates use a catch-all rule for all domestic travel within Germany.

Item Name	Destination	Amount	Conditions
Meals	All Domestic, Germany	28 EUR per day	Applies for each calendar day on which the employee is absent from home and first place of work for 24 hours (§ 9 Abs. 4a Satz 3 Nr. 1 EStG); the deduction is limited to the first three months of a longer-term assignment at the same away workplace, restarting after an interruption of at least four weeks.
Meals	All Domestic, Germany	14 EUR per day	Applies for the day of arrival and the day of departure of a multi-day trip on which the employee stays overnight away from home on that day or an adjoining day; no minimum hours of absence required (§ 9 Abs. 4a Satz 3 Nr. 2 EStG).
Meals	All Domestic, Germany	14 EUR per day	Applies for a calendar day on which the employee is absent from home and first place of work for more than 8 hours without an overnight stay; if such a trip spans two calendar days, the allowance is granted for the day with the predominant absence (§ 9 Abs. 4a Satz 3 Nr. 3 EStG).
Lodging	All Domestic, Germany	20 EUR per night	Flat amount the employer may reimburse tax-free for each overnight stay in Germany without individual receipts (Rz. 128 of the BMF letter of 25 November 2020, BStBl I S. 1228; R 9.7 Abs. 3 LStR); alternatively the employer may reimburse documented actual lodging costs; for the employee’s own income-tax deduction only actual documented lodging costs are allowed.