Meal Allowances (Verpflegungspauschale) in Germany: How freelancers can claim additional meal expenses

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For many freelancers, business trips, both within Germany and abroad, are part of the job. But what many don’t realize is how much tax they could save with proper travel expense documentation. In this article, we’ll show you how to make the most of the Verpflegungspauschale (daily meal allowance) as a self-employed professional.

What is Verpflegungsmehraufwand - what you need to know

Even though the process can be a bit more complex for freelancers than it is for regular employees, who simply collect their receipts and hand them over to their employer, tracking your travel expenses is always worth it if you’re self-employed. One keyword here: Verpflegungspauschale (flat-rate meal allowance).

A business trip doesn’t just mean working on-site with a client. It also includes attending trade shows, training sessions, or basically any out-of-office appointments that support your professional development. And the good news is: you can deduct all the related costs in your tax return. That includes travel, accommodation, incidental expenses and yes, food too. The specific allowance that covers meal costs is called Verpflegungsmehraufwand (additional meal expenses).

The idea behind it is simple: when you're on a business trip, you don’t have access to your own kitchen, so you’re more or less forced to eat out - at restaurants, cafés, bakeries, or wherever else you can grab a bite. That leads to higher costs, and to help ease the financial burden, the Verpflegungspauschale can be applied.

One major upside of this flat-rate allowance: you don’t need to keep every single receipt from your meals on the road, so no more fishing around for slips from highway rest stops or snack bars.

💡 Tip from Accountable: Download the free Accountable tax app to scan receipts on the go - so you never miss a deductible expense again! In this article, we walk you through the 9 most relevant allowances for freelancers.

The meal allowance breakdown for freelancers

Domestic meal allowances (Verpflegungspauschale im Inland)

In Germany, the Verpflegungspauschale (flat-rate meal allowance) follows a simple two-tier system:

• If you're away from your regular work location for at least 8 hours, you can claim €14 for that day.
• For full 24-hour trips, the allowance increases to €28.
• On travel days, meaning the day you leave and the day you return, you can also claim €14 each, even if you're not on the road for a full eight hours.

This flat-rate system saves you from having to document every sandwich or coffee along the way and still helps you reduce your tax bill.

Meal allowances abroad (Verpflegungspauschale im Ausland)

When you're traveling abroad for business, the Verpflegungspauschale (meal allowance) works a little differently. The daily rates vary depending on which country you're visiting and in some cases, even by region within that country. Also important: these rates are updated regularly. So before you head off on an international trip, it’s a good idea to check the current allowance rates. You’ll find the official list on the website of the German Federal Ministry of Finance.

Things can get a bit more complicated if you’re staying at a hotel where meals are included in the booking. In those cases:

• If breakfast is listed on the bill, 20% of the full-day allowance (usually €28) must be deducted.
• If lunch or dinner is included, you deduct 40% per meal.

The key is that these meals must be itemised on the invoice - only then does the deduction apply.

This also goes for meals you receive for free at conferences, workshops, or similar events, or even if you’re invited out to eat. And yes, that includes private invitations. So if a friend or relative happens to live in the city where you’re attending a meeting and treats you to lunch, you’re still expected to deduct 40% from your daily allowance.

💡Important to know: the total amount of deductions can never exceed the daily allowance. So if the calculated deduction would push the number into the negative, it’s simply set to €0 for that day - never less.

Meal expenses (Verpflegungsmehraufwand): Flat-rate allowances (Verpflegungspauschalen) for freelancers

The Verpflegungspauschale (flat-rate meal allowance) is a great way for freelancers and self-employed professionals to deduct food expenses when traveling for work. But while the concept is similar to what's available for employees, there are some important differences- especially when it comes to how and when these allowances need to be reduced.

When do you need to reduce the meal allowance (Verpflegungspauschale)?

As a general rule, your Verpflegungspauschale (flat-rate meal allowance) must be reduced if meals are already provided at no extra cost - such as a hotel breakfast or meals included at an event. However, for the self-employed, some special rules apply:

1. Hotel bill with clearly listed breakfast
   If your hotel invoice shows the cost of breakfast separately (e.g., €15 plus VAT), you don’t need to reduce your Verpflegungspauschale by 20%. Instead, you simply can’t claim the breakfast as a separate business expense. But you can deduct the included VAT.
2. Hotel bill without a separate breakfast price
   If the breakfast isn’t listed separately, your hotel cost will be reduced by a flat 20% of the daily allowance (€28), which comes to €4.80. The Verpflegungspauschale itself stays untouched.
3. Free meals at events or by invitation
   Unlike employees, self-employed people don’t need to reduce their Verpflegungsmehraufwand if meals are provided free of charge - whether by a business contact (e.g., at a seminar or client meeting) or privately (like a friend or family member).
   That means: even if a friend in the city invites you for lunch while you’re there for a meeting, you're technically not required to deduct 40%. However, it's still common practice to do so, especially if the meal replaces one you’d normally pay for. If the total deductions would exceed your allowance for that day, it simply becomes zero - you never end up in the negative.
4. Meals you pay for when hosting clients
   If you treat a client to a meal, say, dinner for €100 plus €19 VAT, you can write off 70% of the food costs as a business expense. Your Verpflegungspauschale remains unaffected, since it’s considered separately.
5. Meals included during transport (e.g., on a train)
   If food is included in your ticket, and the meal price is listed, you should deduct that amount from your travel costs. If the price isn’t stated, the allowance is reduced by a flat 20% (for breakfast) or 40% (for lunch or dinner), depending on the time of day. The Verpflegungspauschale itself stays in place.

Real-life examples: How the meal allowance works in practice

Example 1: Training trip with hotel breakfast
Freelance editor Tina travels from Munich to Berlin for a training session. Her hotel includes breakfast, listed separately at €15. During the seminar, lunch is provided for free.

Breakdown:

• Day 1 (arrival): €14 Verpflegungsmehraufwand
• Day 2 (full day): €28 Verpflegungsmehraufwand, breakfast (€15) not claimable, lunch is ignored
• Day 3 (departure): €14 Verpflegungsmehraufwand, breakfast again not claimable

Total claim: €14 + €28 + €14 = €56

Example 2: Business meeting with a lunch invitation
IT specialist Martin travels from Cologne to Frankfurt for a meeting and is invited to lunch by his client. The trip lasts more than 8 hours.

Breakdown:

• Verpflegungsmehraufwand: €14
• No deduction necessary, since the client paid for the meal

Total claim: €14

💡 Accountable Tip: Want to learn how to claim all your travel costs properly? Check out our guide on how to submit your full business travel expenses!

Benefits of the meal allowance (Verpflegungspauschale) for freelancers

As a freelancer or self-employed person, you can take advantage of the Verpflegungspauschale without having to follow the strict deduction rules that apply to employees. One of the biggest benefits is that you don’t need to keep every single meal receipt - making the process much simpler.

💡 Accountable is the tax solution built for the self-employed.
Download the free app or create your account online to get full control over your bookkeeping and tax returns from day one. And if you’ve got questions about flat rates or anything else - our team of tax coaches and our AI tax advisor are always happy to help you!

Frequently Asked Questions (FAQ)

1. What exactly is the Verpflegungspauschale?

The Verpflegungspauschale is a daily flat-rate allowance that helps you deduct meal expenses during business trips - without needing to keep every single food receipt. It’s designed to compensate for the extra cost of eating out while away from home.

2. Can I still claim the allowance if I’m invited to a meal?

Yes, but with some limitations. If you receive a free meal, whether from a client, an event, or even a friend, you’re technically supposed to reduce your daily allowance by 40% for lunch or dinner, or 20% for breakfast. That said, as a freelancer, you generally don’t have to reduce your allowance for meals offered without charge, unless you're dealing with hotel costs.

3. Do I have to submit receipts to claim the Verpflegungspauschale?

Nope! That’s one of the main perks. The Verpflegungspauschale is a flat rate, so you don’t need to collect receipts for meals. Just make sure you track your travel dates and durations correctly, it’s the length of your trip that determines the allowance.

4. How do I know which rates apply for international business trips?

Meal allowance rates differ by country and sometimes even by region. These rates are updated annually. You can always find the latest official figures on the website of the German Federal Ministry of Finance before your trip.

5. Where do I claim the Verpflegungspauschale in my tax return?

As a self-employed person or freelancer, you include the Verpflegungspauschale as part of your business expenses (Betriebsausgaben) in your tax declaration. This reduces your taxable income, so it’s important to keep accurate records of your business trips. If you use tax software or work with an accountant, they can guide you on the exact place to enter these expenses.

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Author - Markus Thomas Boldt

Markus is an experienced tax advisor partner at Accountable, where he plays a crucial role in supporting and consulting the company’s financial and tax strategies.

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