The Verpflegungsmehraufwand – Germany's statutory meal allowance – covers the tax-recognised additional food costs incurred when employees work temporarily away from their regular place of work. The government recognises fixed flat rates: in 2025 these are €14 for an absence of 8 to under 24 hours and €28 for a full travel day within Germany. These amounts can either be claimed as income-related expenses (reducing taxable income) or reimbursed by the employer tax-free.
What Is the Verpflegungsmehraufwand (Meal Allowance)?
Verpflegungsmehraufwand (abbreviated: VMA) refers to the tax-recognised additional costs employees incur for meals when they are required to work away from both their home and their primary place of work. The legal basis is Section 9 (4a) of the German Income Tax Act (Einkommensteuergesetz, EStG).
The term differs from the colloquial German word Spesen (expenses): Spesen is the umbrella term for all business travel costs – travel, accommodation and meals combined. The VMA refers exclusively to the meal component. Crucially, actual costs are neither reimbursed nor deducted; only the statutory flat rates apply – regardless of what the meal actually cost.
Primary place of work (erste Tätigkeitsstätte) is the permanent place of work designated by the employer – usually the office or company premises. No VMA entitlement arises for work carried out at that location.
Legal Basis
The meal allowance is governed by Section 9 (4a) EStG, which sets out the eligibility requirements, the flat-rate amounts and the reduction rules that apply when the employer provides meals. The Federal Ministry of Finance (BMF) circular on the tax treatment of travel expenses (BMF, 2021) provides further practical guidance. The Wage Tax Guidelines (LStR R 9.6) offer additional interpretation aids for day-to-day payroll practice.
Current Flat Rates 2025
Germany: Flat Rates by Duration of Absence
The decisive criterion is absence from both the employee's home and their primary place of work (both conditions must be met simultaneously):
Important: Flat rates may be adjusted annually. Always check the current figures with the Federal Ministry of Finance before the start of each year.
Abroad: Country-Specific Flat Rates
Different, country-specific flat rates apply to business trips abroad. The Federal Ministry of Finance publishes an updated table of applicable rates by destination country every year. The amounts vary considerably: countries such as Switzerland have significantly higher flat rates than, for example, destinations in Eastern Europe. The same minimum absence of 8 hours applies for international trips.
The current BMF table for international travel allowances is available at: BMF Flat Rates for International Travel Costs
Reduction Rules When Meals Are Provided
If the employer – or a third party at the employer's instigation – provides free meals, the flat rate for that day is reduced. The reduction applies regardless of whether the meal was actually consumed.
Worked example: A three-day business trip (Monday: arrival, Tuesday: full travel day, Wednesday: departure). The employer provides breakfast each day.
- Monday (arrival day): €14 – €2.80 (breakfast) = €11.20
- Tuesday (full day): €28 – €5.60 (breakfast) = €22.40
- Wednesday (departure day): €14 – €2.80 (breakfast) = €11.20
- Total: €44.80 reimbursable tax-free
If the remaining amount after reduction falls below zero, the VMA entitlement for that day is forfeited entirely.
Eligibility: When Does the Meal Allowance Apply?
Entitlement to the meal allowance requires an external activity (Auswärtstätigkeit) – i.e. the employee must be working temporarily away from both their home and their primary place of work, and must be absent for at least 8 hours.
The following points are important for determining eligibility:
Working from home: Working from home does not constitute an external activity. Since the employee's home is the point of departure but is not considered a primary place of work under tax law, no VMA entitlement arises.
Primary place of work: If a company has multiple locations and the employer designates one as the primary place of work, a potential VMA entitlement arises only when visiting other locations – provided the 8-hour threshold is reached.
Permanent reassignment: If an external place of work permanently becomes the new primary place of work, the VMA entitlement lapses after a maximum of 48 months (Section 9 (4) EStG).
Practical Implementation for HR and Payroll
The following scenarios are commonly encountered in payroll:
Employer reimburses the VMA: Reimbursement up to the statutory flat-rate amounts is free of income tax and social security contributions. There is no obligation to submit individual meal receipts – the flat rate is recognised without proof of actual costs. A correctly completed travel expense report is required, stating the date, exact times (departure and arrival), destination and business purpose.
Employer reimburses more than the flat rate: The excess amount is taxable employment income. Alternatively, flat-rate taxation at 25% under Section 40 (2) EStG is possible, sparing employees from individual taxation of the surplus.
No employer reimbursement: Employees can claim the VMA as income-related expenses (Werbungskosten) in their annual income tax return (Annex N / Anlage N). The statutory flat rates apply here too – no actual receipts are required.
Documentation requirements: For audit-proof travel expense records, reports should contain at minimum: the name of the travelling employee, travel period with exact times, destination, business purpose and any meals provided.
Frequently Asked Questions
What is the difference between Verpflegungsmehraufwand and Spesen?
Spesen is the everyday umbrella term for all costs incurred on a business trip – travel costs, accommodation costs and meal costs combined. Verpflegungsmehraufwand is the specific tax law term referring exclusively to the meal component. The two terms are frequently used interchangeably in everyday speech, which can cause confusion in payroll contexts.
How high is the meal allowance in Germany in 2025?
For an absence of 8 to under 24 hours the flat rate is €14. For a full day of absence (24 hours) as well as the arrival and departure days of multi-day trips, the rates are €28 and €14 respectively. No entitlement arises for absences of less than 8 hours. The amounts are set by law and may be adjusted annually by the Federal Ministry of Finance.
From when does the meal allowance apply?
Entitlement arises from a minimum absence of 8 hours from the employee's home and primary place of work. Both conditions must be met simultaneously. An employee who is away for 8 hours but does not leave their primary place of work has no entitlement.
How is the meal allowance reduced when meals are provided?
If the employer or a third party at the employer's instigation provides a meal, the daily flat rate is reduced by a fixed percentage: 20% for breakfast, 40% each for lunch and dinner. The basis is always the full daily rate (€28 or €14). The reduction applies regardless of whether the meal was actually consumed.
Is the meal allowance taxable?
If the employer reimburses the VMA up to the statutory flat-rate amounts, the reimbursement is free of income tax and social security contributions. Reimbursements above the flat rate constitute taxable employment income – flat-rate taxation at 25% (Section 40 (2) EStG) is available as an alternative. Employees who bear the costs themselves (no employer reimbursement) can deduct the VMA as income-related expenses in their income tax return.
Does the meal allowance apply when working from home?
No. Working from home does not constitute an external activity in the tax law sense. Since the activity takes place at the employee's own home and no external activity is present, no entitlement to the meal allowance arises.
What flat rates apply for international business trips?
Country-specific flat rates apply for business trips abroad, published annually by the Federal Ministry of Finance. The amounts differ considerably by destination country. The reduction rules for employer-provided meals apply in exactly the same way as for domestic trips.
Conclusion
The Verpflegungsmehraufwand is a clearly regulated instrument of German travel expense law: any employee who works away from their regular place of work and is absent from home and primary workplace for at least 8 hours is entitled to the statutory flat rates. For HR and payroll professionals, the key priorities are accurate documentation of travel expense reports, annual verification of current flat rates and consistent application of the reduction rules – all of which protect against additional tax assessments in the event of a payroll audit.
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Sources
- Section 9 (4a) Income Tax Act (EStG) – Income-related expenses for external activities. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/estg/__9.html
- BMF Circular: Tax Treatment of Travel Expenses and Travel Expense Reimbursements for Employees. Federal Ministry of Finance, 25 October 2021. https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2021-10-25-steuerliche-behandlung-reisekosten-arbeitnehmer.html
- Flat Rates for International Travel Costs as of 01.01.2025. Federal Ministry of Finance, December 2024. https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Steuerarten/Lohnsteuer/2024-12-09-pauschbetraege-fuer-auslandsreisekosten.html
- Haufe Online Editorial Team: Verpflegungsmehraufwand – Definition, Flat Rates and Payroll Processing. Haufe Verlag, 2024. https://www.haufe.de/personal/haufe-personal-office-platin/verpflegungsmehraufwand
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