In Germany and Austria, employees are entitled to per diems to cover for the costs of meals and overnight expenses incurred during business trips.
Per diem allowances are not considered part of an employee's salary and can be received tax-free up to a certain limit.
The specific per diem allowance to be received by an employee is calculated based on the duration of the trip, regardless of the location of departure - whether it be their home, primary place of work, or another location - and taking as a reference the rates defined by
For details on how to configure your policies, see Custom per diem policies (Germany & Austria).
Germany
Germany
1. Single day business trips
For domestic trips, the rates established to cover for the costs of meals are the following:
Duration | Allowance |
Under 8 hours | €0 |
Between 8 and 24 hours | €14 |
Example | Single day trip to Hamburg: Tom goes on a business trip to Hamburg. He departs to Hamburg on Wednesday at 09:00 and returns home on the same day at 19:00, spending more than 8 hours on a business trip. Therefore, he is entitled to a per diem allowance of €14.
Day | Allowance |
Wed | More than 8 hours | €14 |
Total | €14 |
2. Multi-day business trips
For business trips lasting more than 24 hours, the standard per diem rate applies for all days, except for the first and last days of the trip. On those days, a reduced meal allowance rate is applied.
In addition, for multi-day trips, an allowance to cover for overnight accommodation may apply. However, in practice, the overnight allowance is often arranged and fully covered by the employer.
Duration | Daily allowance |
Partial days | First and last day of the trip | €14 per day |
Full days | €28 per day |
Overnight package | €20 |
Example | 3-day trip to Berlin:
Lisa goes on a business trip to Berlin. She departs to Berlin on Wednesday at 13:00 and arrives back home on Friday at 19:00.
Her meals and accommodation are not covered by her employer. Therefore, she is entitled to a total allowance of €96.00.
Day | Allowance |
Wed | Partial meal allowance + Overnight | 14 + 20 = €34 |
Thu | Full allowance + Overnight | 28 + 20 = €48 |
Fri | Partial allowance | €14 |
Total | €96 |
3. International Business Trips
For international trips, the same rules as for domestic trips apply. However, the rates of reimbursement may differ significantly across countries or cities. The full list of rates established by Germany’s Federal Ministry of Finance can be found here.
4. Meal deductions
If the employer pays for meals on the trip, the meal daily allowance will be reduced according to the percentages established by German regulation. The specific percentage deducted depends on the meal provided:
20% deduction for breakfast
40% deduction for lunch or dinner
⚠️ Important note: As established by German regulation (section 9, paragraph 4), meal deductions are always applied as a percentage of the full meal allowance for the day, even for those days in which the partial rate applies.
Example | 3-day trip to Berlin: Lisa goes on a business trip to Berlin. She departs to Berlin on Wednesday at 13:00 and arrives back home on Friday at 19:00. Her accommodation is provided by the employer and breakfast is included with her accommodation. For the 3rd day, the partial allowance gets deducted for the whole day, even though she is only staying half a day. Therefore, she is entitled to a total allowance of €44.80.
Day | Allowance |
Wed | Partial meal allowance | €14 |
Thu | Full allowance - 20% | 28 - (28 * 0.2) = €22.40 |
Fri | Partial allowance - 20% | 14 - (28 * 0.2) = €8.40 |
Total | €44.80 |
Austria
Austria
Managing per diems is complex, as many industries are governed by collective agreements (Kollektivverträge) signed by the Austrian Federal Economic Chamber (Wirtschaftskammer Österreich, WKO) and unions. These agreements may define specific rules and rates that differ from the government’s tax-free limits.
⚠️ Note: Since collective agreements vary, there may be scenarios Moss cannot cover out of the box. If in doubt, consult your tax advisor, and let us know if you need additional support.
Key principles in Moss
Domestic and international trips follow separate rules and rates
The Austrian government defines maximum tax-free allowances; collective agreements may require different ones
Companies may pay higher or lower rates, but amounts above the statutory threshold are taxable
Allowances depend on both trip duration and meals provided
Calculation rules in Moss
Currently, Moss applies the 12/12 rule for both domestic and international travel:
Days are calculated by calendar day (e.g., Monday 12:00 to Tuesday 12:00 counts as a two-day trip).
You can configure which rates apply per destination and how meal deductions are handled.
🗓️ Coming soon: Moss will support the 3/3 rule, which some collective agreements require. You’ll be able to assign which rule applies to each policy.
Domestic travel
As per Austrian regulations, the maximum daily allowance is €30.00. Moss provides this as the default, but you can customise rates to match your company’s needs or collective agreements.
Trip Duration | Rate Logic | Example Rate |
≤ 3 hours | No allowance | 0 EUR |
3-12 hours | Hourly rate * hours | 2.50 EUR / hour |
>12 hours | Full day rate | 30 EUR |
Meal reductions (default):
Meals provided | Reduction |
1 meal | -50% |
2+ meals | -100% |
International travel
Moss applies the same 12/12 rule as for domestic travel. Austrian regulations specify different per diem rates per destination, which you can configure in Moss.
Trip Duration | Rate Logic | Example Rate |
≤ 3 hours | No allowance | 0 EUR |
3-12 hours | Hourly rate * hours | 2.50 EUR / hour |
>12 hours | Full day rate | 30 EUR |
Meal reductions (default):
Meals provided | Reduction |
1 meal | 0% |
2+ meals | –66.67% |
Submitting a per diem request
Employees can submit per diem requests directly in Moss. For full instructions, see How to request a reimbursement.