Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Germany → San Bernardino County, California, United States
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals | Los Angeles, USA | 64 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 | Los Angeles, USA | 43 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 | Los Angeles, USA | 262 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 | San Francisco, USA | 59 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 | San Francisco, USA | 40 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 | San Francisco, USA | 327 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 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.