Contents
Professional motivation for external activities
First place of work
- Changes to the tax authorities' standard work on travel expenses.
- Obligation to document the allocation decision.
- Design options.
- Current court decisions.
Travel costs
- Differentiation from the distance allowance - retroactive change as of 01.01.2022.
- Focal points of the tax audit.
Company car
- Innovations for electric and hybrid electric vehicles through the Growth Opportunities Act.
Accommodation costs
- Increase in the overnight allowance for truck drivers.
Additional meal expenses
- Current flat rates at home and abroad.
Hospitality costs
- New requirements for entertainment expense receipts.
- Digitization of hospitality receipts
Meal provision by the employer
- Official remuneration in kind from 2024.
Incidental travel expenses
Double budget
- Financial interest in the main residence.
- News on tax-free employer compensation (second home tax, parking space costs).
Travel expense guidelines
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this training course once you have registered.
Your benefit
- You are up to date with the relevant tax laws, BMF letters and BFH case law.
- You know the scope and need for action in travel expense accounting.
- You know which changes in travel expense law are coming your way and which disputes are to be expected.
Methods
Trainer input, examples, discussion and exchange of experiences.
Recommended for
The training training is aimed at employees entrusted with payroll and travel expense accounting who have to take into account the latest developments in payroll tax law.
Further recommendations for "Update travel expenses"
Attendees comments
"I can recommend the training as it was competent, factual and included examples."

Seminar evaluation for "Update travel expenses"







Start dates and details

Friday, 12.09.2025
09:00 am - 12:00 pm

Wednesday, 19.11.2025
09:00 am - 12:00 pm

Tuesday, 10.02.2026
09:00 am - 12:00 pm

Friday, 20.03.2026
09:00 am - 12:00 pm
About the 2025 travel allowance
There were no changes in the figures for domestic business travel compared to the previous year, which is due to the decline in inflation.
The flat-rate travel allowance changed from 2022 to 2023 with regard to benefits in kind at the turn of the year, as the legislator is linking the amounts to current price developments. An increase in the 2023 travel expense allowance for the 2023 travel expense report was implemented by the BMF for trips abroad at the end of 2022.
The 2025 travel allowance - business trips within Germany
The values for the meals and accommodation allowance remained unchanged in 2025 compared to the travel allowance in 2024:
- 14 EUR per day on arrival and departure day
- 14 EUR for more than 8 hours
- 28 EUR from 24 hours
- 20 EUR accommodation costs
- -5.60 EUR reduction for breakfast
- - EUR 11.20 Reduction for lunch and dinner