Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
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Germany → Bouches Du Rhone, France
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals | Paris, Frankreich | 58 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Paris, Frankreich | 39 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Lodging | Paris, Frankreich | 159 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.; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Seine-et-Marne, Frankreich | 58 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Seine-et-Marne, Frankreich | 39 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Lodging | Seine-et-Marne, Frankreich | 159 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.; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Yvelines, Frankreich | 58 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Yvelines, Frankreich | 39 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Lodging | Yvelines, Frankreich | 159 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.; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Essonne, Frankreich | 58 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Essonne, Frankreich | 39 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Lodging | Essonne, Frankreich | 159 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.; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Hauts-de-Seine, Frankreich | 58 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Hauts-de-Seine, Frankreich | 39 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Lodging | Hauts-de-Seine, Frankreich | 159 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.; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Seine-Saint-Denis, Frankreich | 58 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Seine-Saint-Denis, Frankreich | 39 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Lodging | Seine-Saint-Denis, Frankreich | 159 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.; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Val-de-Marne, Frankreich | 58 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Val-de-Marne, Frankreich | 39 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Lodging | Val-de-Marne, Frankreich | 159 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.; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Val-d'Oise, Frankreich | 58 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Meals | Val-d'Oise, Frankreich | 39 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).; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
| Lodging | Val-d'Oise, Frankreich | 159 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.; Source row “Paris sowie die Departments 77, 78, 91 bis 95”: covers the city of Paris and the French départements Seine-et-Marne (77), Yvelines (78), Essonne (91), Hauts-de-Seine (92), Seine-Saint-Denis (93), Val-de-Marne (94) and Val-d'Oise (95). |
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.