On 4 December 2012, the BMF issued a letter on flat-rate overnight allowances for truck drivers and the simplified proof of incidental travel expenses. Background: In its ruling of 28 March 2012 (VI R 48/11), the BFH held that a truck driver who spends the night in the sleeping cabin of his truck may not apply the flat rates for overnight stays on foreign business trips. If no individual receipts for the costs are available, the actual expenses must be estimated. Incidental travel expenses, however, may be determined and substantiated in a simplified manner. Incidental travel expenses in this sense include, for example: fees for the use of sanitary facilities (toilets as well as shower or washing facilities) at motorway service stations, and expenses for cleaning one's own sleeping cabin. For reasons of simplification, you only need to record the actually incurred and regularly recurring incidental travel expenses in detail for a representative period of three months. Please note that when using the sanitary facilities at motorway service stations, only the actual usage fees are to be recorded, but not the amounts issued in the form of value vouchers. Once you have provided this proof, the daily average amount resulting from the invoice amounts for the 3-month period may be used as the basis for claiming income-related expenses or for tax-free reimbursement by the employer, until the circumstances change substantially. Example from the BMF letter: Proof by means of receipts submitted by the employee. October 2012: total expenses 60 euros (20 days of off-site work). November 2012: total expenses 80 euros (25 days of off-site work). December 2012: total expenses 40 euros (15 days of off-site work). Total expenses: 180 euros ÷ 60 days of off-site work = 3 euros daily average. Truck drivers who spend the night in their sleeping cabin may claim the amount determined in this way for each day of off-site work as income-related expenses or have it paid out tax-free by their employer.
Frequently asked questions
Frequently asked questions
Can truck drivers claim overnight allowances when sleeping in the cab?
No. According to the BFH ruling of 28.03.2012 (Az. VI R 48/11), truck drivers who spend the night in the sleeper cab of their truck may not apply the lump-sum allowances for overnight stays on foreign business trips. If no individual receipts of the actual costs are available, the expenses must be estimated.
Which incidental travel expenses can truck drivers claim when sleeping in the vehicle?
Eligible incidental travel expenses include, in particular, fees for the use of sanitary facilities (toilets, showers, and washrooms) at rest stops, as well as expenses for cleaning the driver's own sleeper cab. These costs can be claimed in addition to the standard meal allowances.
How does the simplified three-month proof of incidental travel expenses work?
The employee only needs to document the actually incurred and regularly recurring incidental travel expenses with individual receipts for a representative three-month period. Based on these expenses, a daily average amount is calculated, which may then be applied until the circumstances change significantly.
How is the daily average for incidental travel expenses calculated?
The total of documented expenses from the three-month period is divided by the number of days of business travel. Example: 180 euros in expenses over 60 travel days results in a daily average of 3 euros, which can be claimed per travel day as income-related expenses or as a tax-free employer reimbursement.
Do voucher receipts from highway rest stop restrooms qualify as documented incidental travel expenses?
No. When using sanitary facilities at highway rest stops, only the actual usage fees may be recorded. Amounts issued as vouchers (Wertbons) cannot be claimed as incidental travel expenses.