Business Travel Expenses in Germany 2026: Mileage, Meals and Accommodation for Freelancers and GmbH Directors

Client visits, trade fairs, government appointments — business travel costs in Germany are fully deductible for freelancers and GmbH managing directors. The rules differ slightly depending on your legal structure, but the tax savings apply in either case. This article covers what counts as a travel expense, the 2026 flat rates, and what documentation you need.

What counts as business travel expenses?

Travel expenses arise when you leave your primary workplace for a business reason. This covers transport costs (car, train, flight, taxi), accommodation, meal allowances (Verpflegungsmehraufwand), and incidentals like parking or luggage storage. Commuting between home and your regular office is not a travel expense — it falls under the separate commuter deduction (Entfernungspauschale).

Mileage rate 2026

If you use your private car for business trips, you can claim: €0.30 per km for the first 20 km and €0.38 per km from the 21st km onwards. Motorcycles: €0.20/km. As an alternative, keep a mileage log (Fahrtenbuch) and claim actual vehicle costs — worthwhile for higher-value cars. GmbH-owned vehicles are booked directly as business costs.

Meal allowance (Verpflegungsmehraufwand)

For domestic trips in Germany, you can claim meal allowances without receipts: €14 for absences of 8–24 hours, €28 for multi-day trips, and €14 each for departure and return days. For international travel, country-specific rates apply — published annually by the Federal Ministry of Finance (BMF).

Accommodation costs

Hotel costs are deductible at actual cost. You need a receipt addressed to the GmbH if the company pays, or to your own name as a freelancer. Watch out for the three-month rule: staying at the same location for more than three consecutive months causes tax authorities to reclassify it as a new primary workplace, reducing allowable deductions.

Special rules for GmbH managing directors

As a GmbH managing director you have two options: the GmbH reimburses your travel costs tax-free (a business expense for the company), or you bear the costs yourself and claim them as employment expenses (Werbungskosten) in your personal tax return. Reimbursement via the GmbH is almost always better: the company saves corporate and trade tax, and you receive the money tax-free.

What documentation do you need?

For each business trip, record the date, destination, and business purpose, the kilometres driven for car trips, and keep receipts for accommodation and incidentals. All documents must be retained for 10 years under GoBD. Norman lets you photograph hotel receipts and parking tickets to capture them directly in your bookkeeping with automatic categorisation. Learn about AI Bookkeeping →

Bottom line

Business travel expenses are a valuable deduction for freelancers and GmbH managing directors. Mileage rates, meal allowances, and accommodation costs add up quickly. Keep records for every trip and you will have no trouble at a tax audit.