Traveling Expenses

Per Diem - Additional Expenditures for Board During Domestic Travel

When traveling for business within Germany, you are entitled to a per diem to compensate for additional expenditures for meals (Section 6 German Travel Expenses Act - BRKG).

The reimbursed amount is based on Section 9 (4a) sentence 3 of the Income Tax Act (Einkommensteuergesetz). Pursuant to this act, effective 1 January 2014, you receive the following per diem for each day you are absent:

  • 28 euros for each calendar day comprising 24 hours away from your home
  • 14 euros for your days of departure and arrival, if you spend a night away from home prior to or following official travel
  • 14 euros for each calendar day you are absent for more than 8 hours from your home or workplace at TU Berlin without an overnight stay
  • 0 euros for travel lasting up to 8 hours

If your destination for official business is in the same city as your workplace or home, you are not entitled to a per diem.

Pursuant to Section 77 of the Berlin State Civil Service Act (Landesbeamtengesetz Berlin) and Section 23 (4) TV-L, you are also not entitled to a per diem if you travel to municipalities bordering Berlin or to Potsdam.

If you receive a free meal during official travel, your per diem for a full calendar day (28 euros) will be reduced by 20 percent for breakfast (5.60 euros) and 40 percent each for lunch and dinner (11.20 euros).

Reduction of per diem when receiving meals free of charge

Reduction of meal allowance for:Reimbursement in euros
Full board€ 0.00
Breakfast€ 22.40
Lunch€ 16.80
Dinner€ 16.80
Breakfast + Lunch€ 11.20
Lunch + Dinner€ 5.60
Breakfast + Dinner€ 11.20
Per diem in euros: 28.00 (14.00) for full board

The same applies if the costs for board are included in reimbursable travel, accommodation, or incidental expenses, such as longer flights or participation/conference fees.

In order to receive tax-free reimbursement from your employer, the cost of a standard meal may not exceed 60 euros as of 1 January 2014. If the cost of a meal exceeds this amount, this can be reimbursed when submitting a travel expense report. However, you are required to pay tax on the full amount as part of your monthly income calculation. The Travel Expense Office arranges this for you together with Human Resources. If the costs for individual services are not clearly defined on a total invoice, the ratio of the individual partial services is to be assessed.

Your per diem is also reduced if you do not take meals provided free of charge without a valid reason.

Please refer to our page about international official travel for information about how your per diem is calculated when abroad. Similar rules apply with regards to meals provided free of charge.

Contact & Location

Organization name Traveling Expenses
Office II RK 01
Building Hauptgebäude
Room H 7120
Address Straße des 17. Juni 135
10623 Berlin
Please note:Currently only available by email or phone
Organization name Traveling Expenses
Office II RK 02
Building Hauptgebäude
Room H 7121
Address Straße des 17. Juni 135
10623 Berlin
Please note:Currently only available by email or phone

  • Marker  Traveling Expenses