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No new overview of foreign per diem and foreign overnight allowances

Due to the pandemic, the foreign daily allowances and foreign overnight allowances under the Federal Travel Expenses Act will not be revised as of 01.01.2022.

The amounts published on 01.01.2021 are therefore still valid for the year 2022. Accordingly, the tax allowances published in the BMF letter of 03.12.2020 (IV C 5 – S 2353/19/10010 :002, BStBl I 20, 1256) on the “Tax treatment of travel expenses and travel expense reimbursements for business and business-related trips abroad from 01.01.2021” must also be applied for 2022.

Allowances for domestic travel:

Precondition Amount in Euro
For each absence from 8 to 24h 14
For each full 24h absence 28
For each overnight stay 20
Reductions for breakfast 5,60
REductions for lunch and dinner 11,20 each

 

The applicable allowances for travel abroad can be found at the following link:

https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2020-12-03-steuerliche-behandlung-reisekosten-reisekostenverguetungen-2021.pdf?__blob=publicationFile&v=2

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