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Additional meal expenses on a one‑day business trip
The Federal Finance Court (BFG) has ruled that per diems can also be claimed as income‑related expenses for a one‑day business trip.
A field sales employee serviced companies in several Austrian federal states as part of his duties. In addition, he was tasked with acquiring new customers and made 43 one‑day business trips for this purpose. He received neither per diems nor mileage allowance from his employer. The additional meal costs incurred during the one‑day trips were therefore claimed by him himself for tax purposes.
Decision of the Federal Finance Court (BFG)
The BFG distinguishes between the regular journeys to the already serviced companies and the trips for business development. The journeys to the companies in the different federal states do not constitute business trips. The employee worked there repeatedly and therefore knew the local conditions. These locations thus became further centres of his professional activity. Consequently, the basis for a tax‑deductible additional meal expense was absent.
In addition, the employee could avail himself of discounted meals at these companies. Therefore, no additional expense for meals arose.
The 43 trips for initiating new business were assessed differently. These were qualified as genuine business trips. The BFG therefore recognised the additional meal expenses for the one‑day business trips as income‑related expenses.
In the past, it was often argued that no additional meal expense could arise on a business trip without overnight accommodation. The current BFG decision, however, reaches a different assessment.
Decision of the Federal Finance Court (BFG)
The BFG distinguishes between the regular journeys to the already serviced companies and the trips for business development. The journeys to the companies in the different federal states do not constitute business trips. The employee worked there repeatedly and therefore knew the local conditions. These locations thus became further centres of his professional activity. Consequently, the basis for a tax‑deductible additional meal expense was absent.
In addition, the employee could avail himself of discounted meals at these companies. Therefore, no additional expense for meals arose.
The 43 trips for initiating new business were assessed differently. These were qualified as genuine business trips. The BFG therefore recognised the additional meal expenses for the one‑day business trips as income‑related expenses.
In the past, it was often argued that no additional meal expense could arise on a business trip without overnight accommodation. The current BFG decision, however, reaches a different assessment.