Travel expenses for freelancers in Germany

Last reviewed: October 2026 · General information only — not tax advice.

What counts as travel expenses?

Typical business travel: trips to clients, overnight stays for multi-day engagements, rail or flights for a project, conferences with a clear professional link. Private portions (holiday days tacked on, family trips) do not belong in business expenses — document the purpose and dates.

Where private and business mix, deduction risk rises. Ask a tax advisor for edge cases; this guide focuses on receipt quality and a repeatable workflow.

Categories and what to file

• Transport — tickets, fuel receipts, or a mileage log (date, destination, purpose, km)
• Accommodation — hotel invoice in your / your business name; split private extras clearly
• Meals — often via statutory per diems rather than every restaurant slip; see below
• Incidentals — parking, baggage, conference fees tied to the engagement

If you can reclaim input VAT, check the VAT line on each receipt for your UStVA. Kleinunternehmer under § 19 have no input VAT reclaim — the receipt still matters for your EÜR.

Meal per diems (short)

Germany sets Verpflegungspauschalen for temporary absences (domestic/abroad, depending on hours away). Amounts change — use current BMF rates or your advisor’s figures; this page does not hardcode euro amounts.

Per diems often replace itemised meal receipts. Client entertainment meals fall under the Bewirtungsbeleg, not the travel meal per diem.

Practical workflow

1. Note purpose and travel dates (client, project, event).
2. Photograph receipts immediately — readable, complete, stored GoBD-style.
3. Group mileage or tickets under one trip.
4. Book monthly into expense / EÜR categories; review VAT separately.

In Effitrio you store receipts as expenses and can link them to projects — classifying per diem vs itemised cost stays with you or your advisor.