2025 Verpflegungspauschale in Germany: how freelancers & self‑employed can claim their meal allowance

Eating on the road is costlier than cooking at home. German tax law therefore lets you deduct a fixed “meal allowance” (Verpflegungsmehraufwand) instead of hoarding every coffee receipt. § 9 (4a) EStG sets the framework, and the Federal Ministry of Finance (BMF) updates the exact euro amounts every December.

For solo-entrepreneurs, that flat rate comes straight off your taxable profit—no payroll department needed.

Quick numbers for 2025

Domestic allowance

Foreign sample rates (full day ≥ 24 h)

Reductions for free meals

The law forces a reduction only when a meal is provided at no extra cost and clearly assigned to a calendar day.

Hotel shows breakfast price separately? Then just book that breakfast as “non-deductible”—no 20 % cut needed.

Private invitation? Reduction is optional for the self-employed—good practice says apply it if the meal replaced what you’d normally pay.

Legal foundations

• § 9 (4a) EStG defines who may deduct the allowance and dictates the 20 % / 40 % cuts for employer-funded meals.

• The BMF circular of 2 Dec 2024 fixes the 2025 euro amounts and restates deduction rules for meals provided.

• The three-month rule (§ 9 (4a) S. 6 EStG) caps the allowance at the same external place after 90 days—restart only after ≥ 4-week break.

• Longer foreign trips follow the BMF country table, updated annually.

How to calculate your allowance

Master formula

Allowance (€) = (FullDays × 28) + (TravelDays × 14) – (FreeBreakfast × 0.20 × 28) –  (FreeLunch × 0.40 × 28) – (FreeDinner × 0.40 × 28)

Example: Two-day seminar with hotel breakfast both mornings: (1×28) + (2×14) – (2×0.20×28) = €50.80

Quick tax-saving formula

Tax saving = Allowance × Marginal Income Tax Rate

So if your marginal rate is 32 % and the allowance is €50.80, you keep €16.26 in your pocket.

Worked examples

The three-month rule made easy

If you work at the same external location on at least three days per week, you may claim the allowance for exactly 90 calendar days. Day 91 → zero.

A break of ≥ 4 consecutive weeks (vacation, sickness, other project) restarts the clock.

Tip: Use Norman to calculate meal allowance on autopilot.

Kleinunternehmer & the new 2025 limits

From 1 Jan 2025 the turnover caps jump to €25 000 (previous year) / €100 000 (current).

If you stay below, you do not show VAT at all—the meal allowance is still deductible in full because it affects income tax, not VAT.

Common mistakes to avoid

1. Claiming under 8 h trips. The law allows nothing for 6-hour meetings—only documented receipts count.

2. Ignoring three-month rule. Auditors check long, steady projects first.

3. Forgetting meal cuts. Hotel breakfasts hidden in room rate still trigger 20 % off unless the price is itemised.

4. Copy-pasting foreign rates from last year. The BMF list changes annually; double-check every December.

Compliance checklist

• Keep a digital travel log with start/end times.

• Mark free meals day-by-day.

• Store transport & accommodation receipts—input VAT may be reclaimable even if the meal allowance is flat.

• If working abroad, save boarding passes or hotel invoices as export proof.

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