When a business trip exists
A business trip is a work-related external activity away from the home and the primary place of business. Anyone who works mainly from a home office and visits clients is working away from the office at almost every client meeting. What matters is the business purpose, not the distance.
Travel costs
- Private vehicle: a flat rate of €0.30 per kilometre driven, without having to prove actual costs.
- Company vehicle: actual costs are already a business expense; the flat rate does not apply.
- Public transport, taxi, hire car, flight: at actual cost against a receipt.
For journeys between home and the primary place of business, by contrast, only the commuting allowance of €0.30 per kilometre of distance applies (€0.38 from the 21st kilometre onward).
Meal allowance
| Absence from the business and home | Domestic flat rate |
|---|---|
| more than 8 hours | €14 |
| arrival and departure day | €14 each |
| full calendar day | €28 |
Actual meal costs are not deductible — only the flat rate counts. For trips abroad, the country-specific flat rates published annually apply. The entitlement lapses after three months of work at the same external location.
Overnight stays
Hotel costs are deductible at their actual amount. If breakfast is included in the price and not shown separately, deduct 20 percent of the daily meal allowance, i.e. €5.60. Input tax is deductible provided there is a proper invoice made out in your name.
Incidental travel costs
Parking fees, tolls, toll vignettes, luggage storage, work-related phone calls and internet use, travel luggage insurance, and tips supported by a self-generated receipt all count as incidental costs and are fully deductible.
Mixed trips
If you add three days of holiday to a conference, the costs must be apportioned. Travel costs are split according to the time share of business days, while overnight stays and meals are only claimed for the business days. Without a clear basis for apportionment, the whole claim risks being struck out.
Records that stand up
- Date, start and end time, destination and route
- Purpose, with the names of the business contacts involved
- Receipts for travel, overnight stays and incidental costs
- Kilometres driven, ideally via a logbook or app
A travel report per appointment, rather than per month, makes any review considerably easier.
Example: a two-day business trip
A self-employed person leaves for a client visit at 7 a.m. Monday and returns at 7 p.m. Tuesday. They record purpose, destination, duration, transport and receipts. The reduced meal allowance applies to each arrival and departure day; hotel costs need an invoice. Included breakfast reduces the meal allowance.
Travel record checklist
- Business purpose, client and address visited
- Start and end of absence
- Tickets, hotel invoice and incidental receipts
- For a private car: distance and route
Create covering letters to clients or the tax office in the letter editor.