A difference between the accommodation allowance and the meal allowance lies in the fact that one covers accommodation expenses, while the other covers costs for meals during a business trip. Both are regulated differently from a tax perspective and affect employers and employees differently.
Accommodation Allowance vs. Meal Allowance: A Comprehensive Guide for Employees and Employers
Business trips are part of everyday life for many professions – whether for truck drivers, installers, sales representatives, or project managers. In this context, two types of costs regularly arise: expenses for accommodation and for meals on the go. The legislator has introduced allowances to simplify accounting and ensure tax uniformity.
In this article, I will thoroughly clarify the difference between the accommodation allowance and the meal allowance, and also address the employer’s obligations when they do not pay meal allowances.
What is the Accommodation Allowance?
The accommodation allowance is a tax approach that covers accommodation costs during a business-related stay away from home.
- In Germany, the general rule applies: Only actually incurred accommodation costs can be reimbursed tax-free with proof (hotel invoice, receipt) or claimed in a tax return.
- A flat rate without proof is generally not recognized in Germany for domestic trips. It is different for overseas trips: Here, there are flat-rate accommodation rates for each country, published annually by the Federal Ministry of Finance.
- For us as drivers in long-haul transport, there is a special provision: We may claim an accommodation allowance of currently 8 € per night in the vehicle, if no hotel costs arise.
What is the Meal Allowance?
The meal allowance (colloquially also known as “expenses”) regulates the tax-free compensation for additional food costs incurred during a business trip.
- It is not intended for all meals, but exclusively for the extra expense that arises because one must eat on the go instead of at home.
- Fixed flat rates currently apply domestically:
- 14 € for absences exceeding 8 hours
- 28 € for full-day absences (24 hours)
- For overseas trips, own rates apply depending on the country, often significantly higher.
- Individual receipts such as restaurant invoices are not required, as these are flat-rate amounts.
Main Differences at a Glance
| Feature | Accommodation Allowance | Meal Allowance |
|---|---|---|
| Purpose | Accommodation costs / Overnight expenses | Extra expense for meals on the go |
| Proof required? | Domestic: Receipts; Overseas: Flat rates possible; Truck drivers: 8 € | No proof, fixed flat rate |
| Amount | Varies (overseas lists, 8 € in driver vehicle) | 14 € / 28 € domestically; overseas rates higher |
| Payment by employer | Tax-free reimbursable | Tax-free reimbursable |
| If employer does not pay | Employee can claim it in tax return | Employee can claim it in tax return |
Employer Obligations When Meal Allowance Is Not Paid
A common misconception is that employers would be obligated to pay meal allowances. In fact, there is no legal obligation to grant these expenses. The employer does not have to pay a meal allowance on their own initiative.
However, the following situations arise from this:
Voluntary Reimbursement by the Employer
- If the employer pays the allowances, it is done tax-free and is uncomplicated for both parties.
- The payment does not count as wages and does not increase the employee’s tax burden.
No Reimbursement by the Employer
- In this case, the employee can claim the flat rates themselves in their tax return as business expenses.
- The disadvantage: Actual financial compensation only occurs with the tax refund, which can take several months.
- The employer must issue proof of unpaid expenses!
Obligation Under Contractual Agreement or Collective Bargaining Agreement
- If an obligation to pay expenses is agreed upon under a collective bargaining agreement, works council agreement, or employment contract, the employer must naturally pay this.
- For truck drivers in freight transport industries, it is often regulated in collective agreements that expenses or allowances are a fixed part of compensation.
Example Calculations: 3-Day Business Trip
Scenario 1: With Meal Allowance Paid by Employer
- Day 1: Arrival, absence > 8 hours → 14 €
- Day 2: Full-day absence → 28 €
- Day 3: Return trip, absence > 8 hours → 14 €
Total Meal Allowance: 56 €
Additionally, accommodation:
- 2 nights in the truck → 8 € allowance per night = 16 €
Total (paid tax-free): 72 €
Scenario 2: Without Payment by Employer
- Same calculation as above: 56 € meal + 16 € accommodation
- Total: 72 €, but not paid directly.
- Employee claims these amounts in the tax return and receives tax relief only with the annual tax assessment notice.
Scenario 3: Hotel Accommodation Instead of Truck
- Meal allowance: 56 €
- Actual hotel costs: 2 nights at 75 € = 150 € (supported by receipts)
- Employer can reimburse these 150 € tax-free or the employee can claim them in their tax return.
Total: 206 €
Additional Regulations
- Reduction for provided meals
If the employer provides food, the meal allowance is reduced:- Breakfast: 20%, lunch and dinner: 40% each of the daily lump sum.
- Tax advantages for both parties
Employers can pay tax-free expenses, while employees benefit from higher net income.
Let’s Summarize
The lodging allowance covers accommodation costs, while the meal allowance covers additional food expenses while traveling.
Employers must only pay expenses if it is regulated contractually or collectively. Otherwise, employees can claim the allowances in their tax return.
The example calculations show how large the difference can be between an immediate payment by the employer and a later tax refund – for frequent travelers or us professional drivers, this can amount to several hundred euros per month.
