Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Germany → Des Moines, Polk County, Iowa, United States
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals | Peking, China | 57 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 | Peking, China | 38 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 | Peking, China | 184 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 | Estland | 39 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 | Estland | 26 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 | Estland | 125 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 | Luxemburg | 63 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 | Luxemburg | 42 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 | Luxemburg | 139 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 | Slowakische Republik | 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 | Slowakische Republik | 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 | Slowakische Republik | 121 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 | Tschechische Republik | 32 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 | Tschechische Republik | 21 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 | Tschechische Republik | 77 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 | Atlanta, USA | 77 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 | Atlanta, USA | 52 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 | Atlanta, USA | 182 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 | Boston, USA | 63 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 | Boston, USA | 42 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 | Boston, USA | 333 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 | Chicago, USA | 65 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 | Chicago, USA | 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). |
| Lodging | Chicago, USA | 233 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 | Houston, USA | 62 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 | Houston, USA | 41 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 | Houston, USA | 204 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 | 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 | Miami, USA | 65 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 | Miami, USA | 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). |
| Lodging | Miami, USA | 256 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 | New York City, USA | 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). |
| Meals | New York City, USA | 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). |
| Lodging | New York City, USA | 308 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. |
| Meals | Washington, D. C., USA | 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). |
| Meals | Washington, D. C., USA | 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). |
| Lodging | Washington, D. C., USA | 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. |
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.