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00:00","6",[],"Verpflegungsmehraufwand 2026 auf einen Blick: 14 € / 28 € im Inland, aktuelle Auslandspauschalen laut BMF-Schreiben, Kürzungen bei Mahlzeiten und GoBD-konforme Abrechnung. Mit Tabelle & Rechenbeispiel.",[],[1787],{"_uid":1788,"items":1789,"heading":1843,"reverse":19,"component":1509,"sectionSettings":1861},"321974f2-a560-48aa-a4d3-2754cc0d04ec",[1790,1804,1817,1830],{"_uid":1791,"title":1792,"component":1434,"description":1793},"efdd3e4c-6e65-49eb-b282-73edecd9432f","Wie viel Verpflegungsmehraufwand kann ich bei Dienstreisen in Deutschland ansetzen?",{"type":245,"content":1794},[1795],{"type":248,"attrs":1796,"content":1797},{"textAlign":16},[1798],{"text":1799,"type":254,"marks":1800},"Der Verpflegungsmehraufwand ist eine Pauschale für zusätzliche Verpflegungskosten, die Arbeitnehmer:innen während einer beruflich bedingten Auswärtstätigkeit entstehen. Abrechenbar ist er ab einer Abwesenheit von mehr als acht Stunden – für kürzere Reisen gibt es keine Pauschale. Es gelten zwei Staffelungen: 14 € für 8 bis 24 Stunden Abwesenheit sowie für An- und Abreisetage, 28 € für jeden vollen Kalendertag ab 24 Stunden. Diese Beträge gelten seit 2021 unverändert – also auch 2025 und 2026. Für Auslandsdienstreisen gelten länderspezifische Sätze laut BMF-Schreiben vom 5. Dezember 2025.",[1801],{"type":1108,"attrs":1802},{"color":1803},"oklch(0.147 0.004 49.25)",{"_uid":1805,"title":1806,"component":1434,"description":1807},"691a0176-3543-4096-a360-0e75524a2de8","Was ist der Unterschied zwischen Reisekosten und Betriebsausgaben, und wie mache ich die Pauschalen steuerlich geltend?",{"type":245,"content":1808},[1809],{"type":248,"attrs":1810,"content":1811},{"textAlign":16},[1812],{"text":1813,"type":254,"marks":1814},"Reisekosten sind Aufwendungen von Arbeitnehmer:innen bei einer beruflichen Auswärtstätigkeit. Sie werden entweder steuerfrei vom Arbeitgeber erstattet oder als Werbungskosten in der Anlage N der Einkommensteuererklärung geltend gemacht – beides gleichzeitig ist nicht möglich. Betriebsausgaben sind alle betrieblich veranlassten Aufwendungen bei Selbstständigen und Unternehmen (§ 4 Abs. 4 EStG). In beiden Fällen gilt: Verpflegungsmehraufwand darf nur pauschal angesetzt werden, nicht in tatsächlicher Höhe. Für die Fahrtkostenerstattung gibt es keine gesetzliche Frist – betrieblich üblich sind drei Monate nach Reiseende. Nicht erstattete Fahrtkosten können bis zu vier Jahre rückwirkend steuerlich geltend gemacht werden.",[1815],{"type":1108,"attrs":1816},{"color":1803},{"_uid":1818,"title":1819,"component":1434,"description":1820},"b809138f-981d-42c7-b220-393ccfcfbbe3","Was passiert bei gestellten Mahlzeiten, und welche Kilometerpauschale gilt 2026?",{"type":245,"content":1821},[1822],{"type":248,"attrs":1823,"content":1824},{"textAlign":16},[1825],{"text":1826,"type":254,"marks":1827},"Werden Mahlzeiten vom Arbeitgeber gestellt, wird die Verpflegungspauschale gekürzt – stets auf Basis der Ganztagespauschale (28 €), auch an An- und Abreisetagen: Frühstück −20 % (5,60 €), Mittag- oder Abendessen je −40 % (je 11,20 €). Für Dienstreisen mit dem eigenen Pkw gilt 2026 unverändert eine Kilometerpauschale von 0,30 € pro gefahrenem Kilometer (Motorrad/Moped: 0,20 €/km). Bei Dienstreisen wird jeder tatsächlich gefahrene Kilometer angesetzt – anders als bei der Entfernungspauschale für den Arbeitsweg.",[1828],{"type":1108,"attrs":1829},{"color":1803},{"_uid":1831,"title":1832,"component":1434,"description":1833},"0e6a9cb5-399b-45d2-a9f2-18765e500841","Was sind die GoBD-Anforderungen für digitale Belege, und gilt der Verpflegungsmehraufwand auch bei doppelter Haushaltsführung?",{"type":245,"content":1834},[1835],{"type":248,"attrs":1836,"content":1837},{"textAlign":16},[1838],{"text":1839,"type":254,"marks":1840},"Digitale Reisekostenbelege müssen unveränderbar, vollständig, nachvollziehbar und maschinell auswertbar sein. Die Aufbewahrungsfrist beträgt zehn Jahre (§ 147 AO). Unternehmen benötigen eine Verfahrensdokumentation – wer Papierbelege nach dem Scan vernichten möchte, muss dafür einen dokumentierten Prozess vorhalten. Bei doppelter Haushaltsführung können Verpflegungspauschalen nur in den ersten drei Monaten steuerlich abgesetzt werden. Danach sind ausschließlich Unterkunftskosten absetzbar.",[1841],{"type":1108,"attrs":1842},{"color":1803},[1844],{"cta":1845,"_uid":1846,"title":1847,"eyebrow":1854,"subtitle":1857,"component":265,"textAlign":13,"sectionSettings":1860,"breakLineOnMobile":19,"subtitleLeftBorder":19,"customTitleFontSize":13},[],"8cab4816-8f47-477c-87e2-39c51ea0439c",{"type":245,"content":1848},[1849],{"type":265,"attrs":1850,"content":1851},{"level":1493},[1852],{"text":1853,"type":254},"Verpflegungsmehraufwand Spesensatze Dienstreisen — FAQ",{"type":245,"content":1855},[1856],{"type":248},{"type":245,"content":1858},[1859],{"type":248},[],[1862],{"_uid":1863,"hide":19,"theme":1864,"anchorId":13,"component":1865,"spacingTop":13,"hideOnDevices":1866,"spacingBottom":13,"floatingImages":1867,"variableOverrides":1868},"db1b70a0-1d92-43be-adfa-e9bf543bcbe9","light-theme","sectionSettings",[],[],[],"verpflegungsmehraufwand-spesensatze-dienstreisen","de/blog/verpflegungsmehraufwand-spesensatze-dienstreisen",1140,[1873],"Weird table","b813ab1b-4da0-44b0-b1b8-ff09c1c3ad1b","2022-11-04T13:36:49.161Z",[],"blog/verpflegungsmehraufwand-spesensatze-dienstreisen",[1879,1880,1881],{"path":1877,"name":16,"lang":28,"published":16},{"path":1877,"name":16,"lang":23,"published":16},{"path":1877,"name":16,"lang":31,"published":16},{"name":1883,"created_at":1884,"published_at":1885,"updated_at":1886,"id":1887,"uuid":1888,"content":1889,"slug":2066,"full_slug":2067,"sort_by_date":16,"position":2068,"tag_list":2069,"is_startpage":19,"parent_id":1515,"meta_data":16,"group_id":2070,"first_published_at":2071,"release_id":16,"lang":23,"path":16,"alternates":2072,"default_full_slug":2073,"translated_slugs":2074},"Auslagenerstattung: Regeln, Beispiele und Abrechnung","2022-11-25T10:07:44.042Z","2026-09-27T16:54:35.118Z","2026-09-27T16:54:35.151Z",225117924,"a6482cfc-ae0a-4963-b68c-520770676ad4",{"_uid":1890,"title":1883,"topics":1891,"noIndex":19,"category":1900,"language":1909,"component":1400,"heroMedia":1910,"publishedAt":1920,"readingTime":1921,"redirectUrl":13,"listingImage":1922,"metaDescription":1928,"bottomArticleCta":1929,"componentsAfterTheArticle":1959},"1b0ce8a6-8b4f-42ca-b4d9-9300a4f46659",[1892],{"name":1366,"created_at":1367,"published_at":1368,"updated_at":1369,"id":1370,"uuid":1371,"content":1893,"slug":1374,"full_slug":1375,"sort_by_date":16,"position":1376,"tag_list":1894,"is_startpage":19,"parent_id":1378,"meta_data":16,"group_id":1379,"first_published_at":1380,"release_id":16,"lang":23,"path":16,"alternates":1895,"default_full_slug":1382,"translated_slugs":1896,"_stopResolving":67},{"_uid":1373,"name":1366,"component":12},[],[],[1897,1898,1899],{"path":1382,"name":16,"lang":28,"published":16},{"path":1382,"name":16,"lang":23,"published":16},{"path":1382,"name":16,"lang":31,"published":16},{"name":1388,"created_at":1389,"published_at":6,"updated_at":1390,"id":1391,"uuid":1392,"content":1901,"slug":1400,"full_slug":1401,"sort_by_date":16,"position":721,"tag_list":1903,"is_startpage":19,"parent_id":1403,"meta_data":16,"group_id":1404,"first_published_at":1405,"release_id":16,"lang":23,"path":16,"alternates":1904,"default_full_slug":1407,"translated_slugs":1905,"_stopResolving":67},{"_uid":1394,"icon":1902,"name":1388,"component":1399},{"id":1396,"alt":1397,"name":13,"focus":13,"title":13,"filename":1398,"copyright":13,"fieldtype":46,"is_external_url":19},[],[],[1906,1907,1908],{"path":1407,"name":16,"lang":28,"published":16},{"path":1407,"name":16,"lang":23,"published":16},{"path":1407,"name":16,"lang":31,"published":16},[23],[1911],{"_uid":1912,"type":13,"asset":1913,"shadow":19,"caption":13,"overlay":1919,"component":1423},"add7a9ab-a358-48b9-8dad-156694ea3a6e",{"id":1914,"alt":1915,"name":13,"focus":13,"title":1916,"source":13,"filename":1917,"copyright":13,"fieldtype":46,"meta_data":1918,"is_external_url":19},133922526372784,"Topf mit Pflanze, im Topf ist Kleingeld. Dieses steht für die Auslagen","Auslagenerstattung Header","https://a.storyblok.com/f/146026/1020x680/f04a8516f7/coins-plant-purple.jpg",{"alt":1915,"title":1916,"source":13,"copyright":13},[],"2026-01-14 00:00","5",[1923],{"_uid":1924,"type":13,"asset":1925,"shadow":19,"caption":13,"overlay":1927,"component":1423},"e1664e4e-c207-4974-9fa8-e8c0ee5e8d82",{"id":1914,"alt":13,"name":13,"focus":13,"title":13,"source":13,"filename":1917,"copyright":13,"fieldtype":46,"meta_data":1926,"is_external_url":19},{},[],"Auslagenerstattung: Definition, typische Geschäftsausgaben, wichtige Belege und digitale Abrechnung für Unternehmen.",[1930],{"cta":1931,"_uid":1938,"image":1939,"title":1944,"subtitle":1957,"component":1958,"imageFullWidth":67},[1932],{"tag":13,"_uid":1933,"hide":19,"icon":1934,"link":1936,"type":13,"label":676,"style":75,"component":76,"mobileLabel":13,"onClickEvent":13,"openInANewTab":19,"horizontalFill":19},"10203e0a-f4b8-44e2-adac-158baa59de54",{"id":16,"alt":16,"name":13,"focus":16,"title":16,"source":16,"filename":13,"copyright":16,"fieldtype":46,"meta_data":1935},{},{"id":668,"url":13,"linktype":64,"fieldtype":65,"cached_url":669,"prep":67,"story":1937},{"name":671,"id":672,"uuid":668,"slug":673,"url":674,"full_slug":675,"_stopResolving":67},"8c57bf55-2e72-4c7b-b2cb-f4d4055dfffe",{"id":1940,"alt":13,"name":13,"focus":13,"title":13,"source":13,"filename":1941,"copyright":13,"fieldtype":46,"meta_data":1942,"is_external_url":19},221731183412899,"https://a.storyblok.com/f/146026/3400x930/bfca29ca0b/made_in_europe_banner_de_2x.webp",{"size":1943},"3400x930",{"type":245,"attrs":1945,"content":1946},{"backgroundColor":16},[1947],{"type":248,"attrs":1948,"content":1949},{"textAlign":16},[1950],{"text":1951,"type":254,"marks":1952},"Auslagenerstattung digital verwalten",[1953],{"type":1954,"attrs":1955},"styled",{"class":1956},"patron-heading-2","Erfahren Sie in einer kostenlosen Demo, wie Spendesk die Einreichung, Prüfung uWeiterverarbeitung von Auslagen unterstützt.","ctaBlock",[1960],{"_uid":1961,"items":1962,"heading":2041,"reverse":19,"component":1509,"sectionSettings":2060},"077a8acc-ee75-4b0a-a7d0-55bbe5911888",[1963,1977,1991,2005,2019,2030],{"_uid":1964,"title":1965,"component":1434,"description":1966},"a4e17edb-2011-430c-b94e-49ba3169541a","Was ist eine Auslagenerstattung?",{"type":245,"attrs":1967,"content":1968},{"backgroundColor":16},[1969],{"type":248,"attrs":1970,"content":1971},{"textAlign":16},[1972],{"text":1973,"type":254,"marks":1974},"Bei einer Auslagenerstattung zahlt ein Unternehmen betriebliche Ausgaben zurück, die Mitarbeitende zunächst privat vorgestreckt haben.",[1975],{"type":1108,"attrs":1976},{"color":1803},{"_uid":1978,"title":1979,"component":1434,"description":1980},"f93aa835-46e8-48cd-a74d-5f2e18e6b46d","Welche Ausgaben können erstattet werden?",{"type":245,"attrs":1981,"content":1982},{"backgroundColor":16},[1983],{"type":248,"attrs":1984,"content":1985},{"textAlign":16},[1986],{"text":1987,"type":254,"marks":1988},"Typische Beispiele sind Reisekosten, Übernachtungen, Verpflegung, Büromaterial, Geschäftsessen, Kundengeschenke und Fahrtkosten.",[1989],{"type":1108,"attrs":1990},{"color":1803},{"_uid":1992,"title":1993,"component":1434,"description":1994},"9debc784-a417-4708-a207-dfd44b76a7e0","Wie lässt sich die Auslagenerstattung vereinfachen?",{"type":245,"attrs":1995,"content":1996},{"backgroundColor":16},[1997],{"type":248,"attrs":1998,"content":1999},{"textAlign":16},[2000],{"text":2001,"type":254,"marks":2002},"Digitale Ausgabenmanagement-Tools ermöglichen es, Belege mobil einzureichen, Abrechnungen zu prüfen, Genehmigungen zu steuern und Erstattungen zentral zu veranlassen. Firmenkarten können private Vorleistungen zusätzlich reduzieren.",[2003],{"type":1108,"attrs":2004},{"color":1803},{"_uid":2006,"title":2007,"component":1434,"description":2008},"1bd41c1c-1105-4934-b154-9331e663e49e","Was ist der Unterschied zwischen Auslagen und durchlaufenden Geldern?",{"type":245,"attrs":2009,"content":2010},{"backgroundColor":16},[2011],{"type":248,"attrs":2012,"content":2013},{"textAlign":16},[2014],{"text":2015,"type":254,"marks":2016},"Bei Auslagen bezahlen Mitarbeitende die Kosten zuerst selbst und erhalten später eine Erstattung. 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Eine Reiserichtlinie und eine saubere Zeiterfassung liefern die Nachweise dafür, dass die gesetzliche Grenze von acht Stunden pro Werktag eingehalten wird.",[2382],{"type":1108,"attrs":2383},{"color":1500},{"type":248,"attrs":2385,"content":2386},{"textAlign":16},[2387],{"text":2388,"type":254},"Spendesk ermöglicht die lückenlose Dokumentation von Arbeitszeit während Dienstreisen durch mobile Beleg- und Notizerfassung, automatisierte Spesenberichte und Verknüpfung von Ausgaben mit Reiseeinträgen. Die Spendesk-App erlaubt das Fotografieren von Quittungen, Hinzufügen von Zeitstempeln und direktes Kategorisieren für die Buchhaltung, sodass Einträge revisionssicher und prüfbar bleiben.",{"_uid":2390,"title":2391,"component":1434,"description":2392},"fb609ac5-1357-4163-9e98-66feccc84721","Wie verwalte ich Reisekosten und Spesen auf Dienstreisen?",{"type":245,"attrs":2393,"content":2394},{"backgroundColor":16},[2395,2405],{"type":248,"attrs":2396,"content":2397},{"textAlign":16},[2398,2400],{"type":2399},"hard_break",{"text":2401,"type":254,"marks":2402},"Eine Reiserichtlinie bündelt die Regeln zu Verkehrsmittel, Unterkunft, Verpflegung und Reisezeiten. Trennen Sie dabei klar die Arbeitszeit (etwa Meetings oder Kundentermine, die in die acht Stunden pro Werktag zählen) von privaten Zeiten wie Sightseeing oder der Hotelübernachtung.",[2403],{"type":1108,"attrs":2404},{"color":1500},{"type":248,"attrs":2406,"content":2407},{"textAlign":16},[2408],{"text":2409,"type":254},"Spendesk zentralisiert die Verwaltung von Reisekosten durch virtuelle Karten, automatisierte Genehmigungs-Workflows und sofortige Belegzuordnung. Reisende nutzen Spendesk, um Zahlungen per virtueller oder physischer Karte zu tätigen, Belege mobil hochzuladen und Ausgaben automatisch in Spesenberichte zu überführen, wodurch Erstattungen und Budgets schneller verarbeitet werden.",{"_uid":2411,"title":2412,"component":1434,"description":2413},"bb4e181e-6554-4749-a1d0-a02df34c3663","Wie wirkt sich Reisezeit auf die Vergütung aus?",{"type":245,"attrs":2414,"content":2415},{"backgroundColor":16},[2416,2424],{"type":248,"attrs":2417,"content":2418},{"textAlign":16},[2419],{"text":2420,"type":254,"marks":2421},"Ob Reisezeit vergütet wird, richtet sich nach Ihrem Arbeits-, Betriebs- oder Tarifvertrag, denn das Arbeitszeitgesetz regelt die Vergütung nicht. Zählt die Reisezeit als Arbeitszeit, fließt sie in die maximal acht Stunden pro Werktag ein.",[2422],{"type":1108,"attrs":2423},{"color":1500},{"type":248,"attrs":2425,"content":2426},{"textAlign":16},[2427],{"text":2428,"type":254},"Spendesk exportiert strukturierte Spesendaten mit Kostenstellen, Tags und Beleglinks in Buchhaltungs- und Lohnabrechnungssysteme per vorgefertigter Integration oder CSV-Export. Die Integration von Spendesk reduziert manuelle Dateneingabe, ermöglicht korrekte Lohnverarbeitung von steuerpflichtigen Zuschlägen und liefert eine prüfbare Historie für interne und externe Audits.",{"_uid":2430,"title":2431,"component":1434,"description":2432},"853d6b61-6bb5-4922-9fa2-af41c9fc63df","Wie legen Unternehmen Regeln für Arbeitszeit auf Dienstreisen fest?",{"type":245,"attrs":2433,"content":2434},{"backgroundColor":16},[2435,2444],{"type":248,"attrs":2436,"content":2437},{"textAlign":16},[2438,2439],{"type":2399},{"text":2440,"type":254,"marks":2441},"Über eine Reiserichtlinie sowie Betriebs- oder Tarifvereinbarungen, die gerade bei Vertrauensarbeitszeit für Klarheit sorgen. Die gesetzliche Höchstgrenze von acht Stunden pro Werktag bleibt dabei immer verbindlich.",[2442],{"type":1108,"attrs":2443},{"color":1500},{"type":248,"attrs":2445,"content":2446},{"textAlign":16},[2447],{"text":2448,"type":254},"Spendesk setzt Reisekostenrichtlinien technisch durch, indem Ausgabengrenzen, genehmigungspflichtige Kategorien und nutzerspezifische Limits auf virtuellen Karten konfiguriert werden. Automatisierte Genehmigungs-Workflows und Policy-Checks von Spendesk verhindern Regelverstöße, vereinfachen Compliance und erzeugen einen nachvollziehbaren Audit-Trail für jede Dienstreise-Ausgabe. Finance-Teams erhalten zentrale Berichte zur Überwachung von Reisekosten.",{"_uid":2450,"hide":19,"title":2451,"component":1434,"description":2452},"bf8a24ab-cb93-4db9-bc70-cb8a21595980","Was muss ich beachten, wenn eine Dienstreise am Wohnort statt am Arbeitsplatz beginnt?",{"type":245,"attrs":2453,"content":2454},{"backgroundColor":16},[2455],{"type":248,"attrs":2456,"content":2457},{"textAlign":16},[2458],{"text":2459,"type":254,"marks":2460},"Ohne festen Arbeitsplatz zählt laut EuGH-Urteil vom 10. September 2015 (C-266/14) bereits die Fahrt vom Wohnort zum ersten Kunden als Arbeitszeit. Mit festem Arbeitsplatz gilt die Fahrt nur dann als Arbeitszeit, wenn sie in Ihre reguläre Arbeitszeit fällt oder Sie unterwegs arbeiten.",[2461],{"type":1108,"attrs":2462},{"color":1500},{"_uid":2464,"hide":19,"title":2465,"component":1434,"description":2466},"4ed5f80b-c3f3-4c05-856a-b70ffd9828db","Welche Pausen- und Ruhezeiten gelten auf einer Dienstreise?",{"type":245,"attrs":2467,"content":2468},{"backgroundColor":16},[2469],{"type":248,"attrs":2470,"content":2471},{"textAlign":16},[2472],{"text":2473,"type":254,"marks":2474},"Nach mehr als sechs Stunden stehen Ihnen mindestens 30 Minuten Pause zu, nach mehr als neun Stunden mindestens 45 Minuten, dazu mindestens elf Stunden Ruhezeit zwischen zwei Arbeitstagen. Diese Vorgaben gelten auf einer Dienstreise genauso wie im Büro.",[2475],{"type":1108,"attrs":2476},{"color":1500},[2478],{"cta":2479,"_uid":2480,"title":2481,"eyebrow":2489,"subtitle":2492,"component":265,"textAlign":13,"sectionSettings":2495,"breakLineOnMobile":19,"subtitleLeftBorder":19,"customTitleFontSize":13},[],"a254f1f6-cb46-4b51-b312-3c927ab87651",{"type":245,"attrs":2482,"content":2483},{"backgroundColor":16},[2484],{"type":265,"attrs":2485,"content":2486},{"level":1493,"textAlign":16},[2487],{"text":2488,"type":254},"Häufige Fragen zur Dienstreise als Arbeitszeit",{"type":245,"content":2490},[2491],{"type":248},{"type":245,"content":2493},[2494],{"type":248},[],[2497],{"_uid":2498,"hide":19,"theme":1864,"anchorId":13,"component":1865,"spacingTop":13,"hideOnDevices":2499,"spacingBottom":13,"floatingImages":2500,"variableOverrides":2501},"810d8ea0-b398-48fe-9779-6c534c0f4242",[],[],[],"dienstreise-arbeitszeit","de/blog/dienstreise-arbeitszeit",650,[],"4a75ad1f-f261-4ab8-8619-6458b80e0887","2023-05-15T08:01:43.735Z",[],"blog/dienstreise-arbeitszeit",[2511,2512,2513],{"path":2509,"name":16,"lang":28,"published":16},{"path":2509,"name":16,"lang":23,"published":16},{"path":2509,"name":16,"lang":31,"published":16},1792168397461]